1.audit 审计 .?I!/;=[
2.attestation 鉴证 $:u,6|QsS=
3.credibility 可信赖程度 TP{a*ke^5,
4.audit of financial statements 财务报表审计 =V5.c+
5.agreed-upon procedures 执行商定程序 :VN<,1s9p^
6.high levels of assurance 高水平保证 m9G,%]4|
7.compilation 编制 Qlb@A z
8.reliability 可靠性 2 )j\Lg_M
9.relevance 相关性 b V9Z[[\
10.professional skepticism 职业谨慎 R8'yQ#FVy
11.objectivity 客观性 Km,tfM5j
12. professional competence 专业胜任能力 f{AgKW9"
13.Senior/CPA-in-charge 项目经理 M8[YW|VkP
14.audit engagement letter 业务约定书 J+IW
15.recurring audit 连续审计 ''5%5(Y.r
16.the client 委托人 -m|b2g}"3
17.change CPA 更换注册会计师 CCEx>*E6c
18.the existing CPA 现任注册会计师 ik$wS#1+L
19.the successor CPA 后任注册会计师 /#:RYM'Tu
20.the preceding CPA前任注册会计师 5?O/Aub
21.issue the audit report 出具审计报告 p,tB
22.expert 专家 J`RNik*>
23.the board of directors 董事会 A^K,[8VX
24.knowledge of the entity‘ s business 了解被审计单位情况 Y~vTFOI
25.assess material misstatement risks评估重大错报风险 *0c
}`|
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 I.8|kscM
27.a general knowledge of —— 初步了解―――的情况 "L8V!M_e
28.a more knowledge of—— 进一步了解的情况 >`{i[60r
29.the prior year‘s working papers 以前年度工作底稿 V)@MM2,
30.minutes of meeting 会议纪要 ';ZJuJ.
31.business risks 经营风险 k oHY
AF
32.appropriateness 适当性 mr('zpkRq
33.accounting estimate 会计估计 tjd"05"@:
34.management representations 管理层声明 q #p)E=$
35.going concern assumption 持续经营假设 Q}=RG//0*
36.audit plan 审计计划 ("lcL2Bq
37.significant audit areas 重点审计领域 .oK7E(Q J
38.error 错误 /6q/`vx
@
39.fraud舞弊 tLvli>y@
40.modified or additional procedures 修改或追加审计程序 1)YFEU&]
41.misappropriation of assets 侵占资产 <rC#1wR4
42.transactions without substance 虚假交易 jSG
jv>
43.unusual pressures 异常压力 5t<]|-i!
44.the suspected noncompliance 涉嫌存在违法行为 ,B#Y9[R
45.materialiy 重要性 6pLwwZD
46.exceed the materiality level 超过重要性水平 zHdp'J"
47.approach the materiality level 接近重要性水平 W^Rb~b^?
48.an acceptably low level 可接受水平 <GNOT"z
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 .|aSGvE
50.misstatements or omissions 错报或漏报 v
P
GuEfz
51.aggregate 总计 =TP>Y"
52.subsequent events 期后事项 +.N;h-'
53.adjust the financial statements 调整财务报表 6AwnmGL(;;
54.perform additional audit procedures 实施追加的审计程序 IL\mFjZ'
55.audit risk 审计风险 Z~c7r n
56.detection risk 检查风险 OK)0no=OAK
57.inappropriate audit opinion 不适当的审计意见 YSwD#jO0
58.material misstatement 重大的错报 PR'FSTg
59.tolerable misstatement 可容忍错报 F4&N;Zm2
60.the acceptable level of detection risk 可接受的检查风险