1.audit 审计 l.lXt
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2.attestation 鉴证 &`<j!xlG
3.credibility 可信赖程度 OUe@U;l{Z
4.audit of financial statements 财务报表审计 ;|b
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5.agreed-upon procedures 执行商定程序 ?K{CjwE.M
6.high levels of assurance 高水平保证 Z*nC
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7.compilation 编制 M=e]v9
8.reliability 可靠性 \A
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9.relevance 相关性 Se*GR"Z+
10.professional skepticism 职业谨慎 U=p,drF,A
11.objectivity 客观性 :=^JHE{
12. professional competence 专业胜任能力 ^!1mChf
13.Senior/CPA-in-charge 项目经理 d)(61
14.audit engagement letter 业务约定书 v?)JM+
15.recurring audit 连续审计 R\MM2_I
16.the client 委托人 ju(&v*KA
17.change CPA 更换注册会计师 {Os$Uui37\
18.the existing CPA 现任注册会计师 ;58l_ue
19.the successor CPA 后任注册会计师 v-X1if1%
20.the preceding CPA前任注册会计师 |~W!Y\l-
21.issue the audit report 出具审计报告 "Sc_E}q|e
22.expert 专家 rFSLTbTf
23.the board of directors 董事会 myFjw@
24.knowledge of the entity‘ s business 了解被审计单位情况 >.SU=HG;
25.assess material misstatement risks评估重大错报风险 MVH^["AeR
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 gc7S_D~;
27.a general knowledge of —— 初步了解―――的情况 FlRbGg^
28.a more knowledge of—— 进一步了解的情况 WsQo+Ua
29.the prior year‘s working papers 以前年度工作底稿 I2qC,Nkk
30.minutes of meeting 会议纪要 SPeSe/
31.business risks 经营风险 GrW+P[j9
32.appropriateness 适当性 %?y ?rt
33.accounting estimate 会计估计
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34.management representations 管理层声明 Y
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35.going concern assumption 持续经营假设 sbrU;X_S
36.audit plan 审计计划 EMmNlj6
37.significant audit areas 重点审计领域 q*\#HC
38.error 错误 ,Zb]3
39.fraud舞弊 $VhUZGuG>
40.modified or additional procedures 修改或追加审计程序 x,STt{I=
41.misappropriation of assets 侵占资产 IR?ICXmtx
42.transactions without substance 虚假交易 # h]m8
43.unusual pressures 异常压力 d90B15]gv
44.the suspected noncompliance 涉嫌存在违法行为 .:*V
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45.materialiy 重要性 #q%xJ[
46.exceed the materiality level 超过重要性水平 hUcG3IOBf
47.approach the materiality level 接近重要性水平 N't*e Ci
48.an acceptably low level 可接受水平 ]YQlCx`
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 /<9VKMR_k
50.misstatements or omissions 错报或漏报 ^UZEdR;
51.aggregate 总计 Lf&p2p?~c
52.subsequent events 期后事项 }L{en
53.adjust the financial statements 调整财务报表 SgHLs
54.perform additional audit procedures 实施追加的审计程序 v-3In\T=^
55.audit risk 审计风险 B9/x?Jv1
56.detection risk 检查风险 GNA:|x
57.inappropriate audit opinion 不适当的审计意见 d Ayof=
58.material misstatement 重大的错报 YW}q@AY7
59.tolerable misstatement 可容忍错报 0R>M_|
60.the acceptable level of detection risk 可接受的检查风险