1.audit 审计 ,Ou)F;r
2.attestation 鉴证 w;_=$L'H&G
3.credibility 可信赖程度 =?aB@&
4.audit of financial statements 财务报表审计
o`0H(\en
5.agreed-upon procedures 执行商定程序 +y(h/NcQ
6.high levels of assurance 高水平保证 =
,]M$M
7.compilation 编制 @SXgaWr
8.reliability 可靠性 r"{1H
9.relevance 相关性 $sJfxh
r
10.professional skepticism 职业谨慎 n\Nl2u& m
11.objectivity 客观性 u9(AT>HxT
12. professional competence 专业胜任能力 rJwJ5U
13.Senior/CPA-in-charge 项目经理 G8'3.;"W5
14.audit engagement letter 业务约定书 ocU
u
15.recurring audit 连续审计 SO"P3X
16.the client 委托人 u>#'Y+7
17.change CPA 更换注册会计师 gV BV@v!W
18.the existing CPA 现任注册会计师 #\QC%"%f
19.the successor CPA 后任注册会计师 EG6fC4rfC
20.the preceding CPA前任注册会计师 #n
r1- sf|
21.issue the audit report 出具审计报告 WF G/vzJ
22.expert 专家 V:18]:
23.the board of directors 董事会 IuD<lMeJJ
24.knowledge of the entity‘ s business 了解被审计单位情况 2T5ZbXc+x
25.assess material misstatement risks评估重大错报风险 Nx'j+>bz>y
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {lJpcS
27.a general knowledge of —— 初步了解―――的情况 ;GSj}Nq
28.a more knowledge of—— 进一步了解的情况 jRc#>;dN
29.the prior year‘s working papers 以前年度工作底稿 Y.J$f<[R
30.minutes of meeting 会议纪要 W
kE;tC*
31.business risks 经营风险 O*7
pg
32.appropriateness 适当性 [E1I?hfJ
33.accounting estimate 会计估计 9:s!#FYFM
34.management representations 管理层声明 <D}k@M
Z
35.going concern assumption 持续经营假设 Sq>UMfl&
36.audit plan 审计计划 g>f394j
37.significant audit areas 重点审计领域 <LY+"
Y
38.error 错误 Jjv&@a}
39.fraud舞弊 9"TPDU7"
40.modified or additional procedures 修改或追加审计程序 >E3OYa?G
41.misappropriation of assets 侵占资产 IT|CfQ [D
42.transactions without substance 虚假交易 X,~C
43.unusual pressures 异常压力 mMH0 o
44.the suspected noncompliance 涉嫌存在违法行为 yFjSvm6
45.materialiy 重要性 SrIynO
46.exceed the materiality level 超过重要性水平 m{|n.b
47.approach the materiality level 接近重要性水平 Zlhr0itf
48.an acceptably low level 可接受水平 gO%3~f!vY#
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 e6Y0G,K
50.misstatements or omissions 错报或漏报 t)h3G M
51.aggregate 总计 qI9 BAs1~}
52.subsequent events 期后事项 N{0 D <"
53.adjust the financial statements 调整财务报表 %Ok.XBS)
54.perform additional audit procedures 实施追加的审计程序 gC_U7a w
55.audit risk 审计风险 e!#:h4I
56.detection risk 检查风险 "\
md
57.inappropriate audit opinion 不适当的审计意见 zQ~nS
58.material misstatement 重大的错报 t"Rn#V\c."
59.tolerable misstatement 可容忍错报
Ox RzKT
60.the acceptable level of detection risk 可接受的检查风险