1.audit 审计 Q=Mv"~2>B
2.attestation 鉴证 @Kz,TP!%A
3.credibility 可信赖程度 v:QUwW
4.audit of financial statements 财务报表审计 Nh }-6|M
5.agreed-upon procedures 执行商定程序 ; _c&J&I
6.high levels of assurance 高水平保证 &)tiO>B^6
7.compilation 编制 bE.<v
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8.reliability 可靠性 r9WR1&T)
9.relevance 相关性 G\dPGPPM
10.professional skepticism 职业谨慎 'g)f5n a[
11.objectivity 客观性 r=0PW_r:
12. professional competence 专业胜任能力 wGNEb
13.Senior/CPA-in-charge 项目经理 1C{0 R.
14.audit engagement letter 业务约定书 4X]/8%]V
15.recurring audit 连续审计 Lw,}wM
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16.the client 委托人 jmwN 1Se>
17.change CPA 更换注册会计师 SoM,o]s#y
18.the existing CPA 现任注册会计师 @9|
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19.the successor CPA 后任注册会计师 ElUFne=
20.the preceding CPA前任注册会计师 kD )31P
21.issue the audit report 出具审计报告 ?V8F
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22.expert 专家 )/@KdEA:
23.the board of directors 董事会 ^UJIDg7zS
24.knowledge of the entity‘ s business 了解被审计单位情况 H`)eT6:|/
25.assess material misstatement risks评估重大错报风险 Q4-d|
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 9)v]j
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27.a general knowledge of —— 初步了解―――的情况 lf>d{zd5
28.a more knowledge of—— 进一步了解的情况 @y7KP$t
29.the prior year‘s working papers 以前年度工作底稿 O=7S=Rm4&
30.minutes of meeting 会议纪要 \ YF@r7
31.business risks 经营风险 m`-:j"]b$
32.appropriateness 适当性 #~nXAs]Q
33.accounting estimate 会计估计 Ve%ua]qA
34.management representations 管理层声明 Mb2a;s
35.going concern assumption 持续经营假设 8xAI n>,_
36.audit plan 审计计划 _ikKOU^8
37.significant audit areas 重点审计领域 r4/b
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38.error 错误 ^6kl4:{idE
39.fraud舞弊 ]vz6DJs
40.modified or additional procedures 修改或追加审计程序 JseKqJ
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41.misappropriation of assets 侵占资产 en'[_43
42.transactions without substance 虚假交易 lqOpADLS3
43.unusual pressures 异常压力 xIm2t~io
44.the suspected noncompliance 涉嫌存在违法行为 Db|JR
45.materialiy 重要性 pP":,8Q{
46.exceed the materiality level 超过重要性水平 ,4xNW:!j
47.approach the materiality level 接近重要性水平 j[:70%X
48.an acceptably low level 可接受水平 KBtqtE'(L
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 !9
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50.misstatements or omissions 错报或漏报 ^UKY1Q.
51.aggregate 总计 XLpn3sX$
52.subsequent events 期后事项 6AJ`)8HX
53.adjust the financial statements 调整财务报表 S;#:
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54.perform additional audit procedures 实施追加的审计程序 kR
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55.audit risk 审计风险 2QbKh)
56.detection risk 检查风险 '6qH@r4Z<
57.inappropriate audit opinion 不适当的审计意见 mvT/sC7I
58.material misstatement 重大的错报 HN NeH;L
59.tolerable misstatement 可容忍错报 k8}fKVU;
60.the acceptable level of detection risk 可接受的检查风险