1.audit 审计 P?n4B \!
2.attestation 鉴证 N81M9#,["~
3.credibility 可信赖程度 S&XlMu
4.audit of financial statements 财务报表审计 mTUoFXX[
5.agreed-upon procedures 执行商定程序 l Ib
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6.high levels of assurance 高水平保证 /N<aN9Z<x,
7.compilation 编制 +,$pcf<[V
8.reliability 可靠性 p9u'nDi
9.relevance 相关性 ST?Rl@4
10.professional skepticism 职业谨慎 WvfM.D!
11.objectivity 客观性 )rAJ>;
12. professional competence 专业胜任能力 I_Gz~ qk6
13.Senior/CPA-in-charge 项目经理 oJ3(7Sz
14.audit engagement letter 业务约定书 S^p^)
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15.recurring audit 连续审计 8Lx1XbwK
16.the client 委托人 Y3(MKq
17.change CPA 更换注册会计师 ']I!1>v$[
18.the existing CPA 现任注册会计师 N!wuBRWR
19.the successor CPA 后任注册会计师 SDE$ymPx
20.the preceding CPA前任注册会计师 Z[]8X@IPe
21.issue the audit report 出具审计报告 i4h`jFS
22.expert 专家 w3sU& |N
23.the board of directors 董事会 UA2KY}pz5
24.knowledge of the entity‘ s business 了解被审计单位情况 ePJ_O~c
25.assess material misstatement risks评估重大错报风险 OgC,oj,!/
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (S+/e5c)
27.a general knowledge of —— 初步了解―――的情况 oaPWeM+
28.a more knowledge of—— 进一步了解的情况 L]!![v.VY
29.the prior year‘s working papers 以前年度工作底稿 yZ)9Hd
30.minutes of meeting 会议纪要 h!|U j
31.business risks 经营风险 C#yRop_d]o
32.appropriateness 适当性 @n.n[zb\|
33.accounting estimate 会计估计 pmWy:0 R
34.management representations 管理层声明 i\b^}m8c.N
35.going concern assumption 持续经营假设 WG\
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36.audit plan 审计计划 sP2Uj
37.significant audit areas 重点审计领域 8zlvzp
38.error 错误 2\z|/
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39.fraud舞弊 c(2?./\|
40.modified or additional procedures 修改或追加审计程序 Cojs;`3iF:
41.misappropriation of assets 侵占资产 4'*.3f'bp
42.transactions without substance 虚假交易 D&o\q68W
43.unusual pressures 异常压力 \#VWZ\M8a
44.the suspected noncompliance 涉嫌存在违法行为 =7H\llL4BC
45.materialiy 重要性 wuYak"KX
46.exceed the materiality level 超过重要性水平 Sa[lYMuB
47.approach the materiality level 接近重要性水平 Y~{<Hs
48.an acceptably low level 可接受水平 ~xsJML
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 E0fMFG^P
50.misstatements or omissions 错报或漏报 c^pQitPv
51.aggregate 总计 8OV=;aM?{
52.subsequent events 期后事项 Xa#.GrH6
53.adjust the financial statements 调整财务报表 N"G\H<n
54.perform additional audit procedures 实施追加的审计程序 4u%AZ<-C}m
55.audit risk 审计风险 -C~zvP;a
56.detection risk 检查风险 rEC
57.inappropriate audit opinion 不适当的审计意见 js Z"T
58.material misstatement 重大的错报 ,]: <l
59.tolerable misstatement 可容忍错报 32SkxcfrCK
60.the acceptable level of detection risk 可接受的检查风险