1.audit 审计 <XzRRCYQ
2.attestation 鉴证 SA
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3.credibility 可信赖程度 f1U:_V^d
4.audit of financial statements 财务报表审计 Apkb!"}>
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 q'jInwY|x
7.compilation 编制 q2M%AvR
8.reliability 可靠性 P+,YWp
9.relevance 相关性 nDNK}O~'
10.professional skepticism 职业谨慎 ,|w,
11.objectivity 客观性 }m S
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12. professional competence 专业胜任能力 e{.P2rnh
13.Senior/CPA-in-charge 项目经理 =BzBM`-o
14.audit engagement letter 业务约定书 +@<@x4yt
15.recurring audit 连续审计 $-gRD|oY
16.the client 委托人 ?y^ ix+M
17.change CPA 更换注册会计师 ZOL#Q+
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18.the existing CPA 现任注册会计师 zZS,<Z
19.the successor CPA 后任注册会计师 mQ\oR|
20.the preceding CPA前任注册会计师 :{?Pq8jP
21.issue the audit report 出具审计报告 Y }8HJTMB
22.expert 专家 Dj
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23.the board of directors 董事会 +^a@U^V
24.knowledge of the entity‘ s business 了解被审计单位情况 ]jV1/vJ-!
25.assess material misstatement risks评估重大错报风险 $EZr@n
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 q&,uJo
27.a general knowledge of —— 初步了解―――的情况 FOqD
28.a more knowledge of—— 进一步了解的情况 3;Tsjv}
29.the prior year‘s working papers 以前年度工作底稿 Ky{C;7X
30.minutes of meeting 会议纪要 mm N$\2
31.business risks 经营风险 u)l[*";S
32.appropriateness 适当性 l+?sR<e?!
33.accounting estimate 会计估计 7[8d-Sf24{
34.management representations 管理层声明 X{qa|6S,F
35.going concern assumption 持续经营假设 ?)4c!3#
36.audit plan 审计计划 ['I5(M@
37.significant audit areas 重点审计领域 5WI0[7
38.error 错误 ?<soX8_1
39.fraud舞弊 Tg v]3
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40.modified or additional procedures 修改或追加审计程序 T7*p
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41.misappropriation of assets 侵占资产 JwUz4
42.transactions without substance 虚假交易 (@xr/9:i
43.unusual pressures 异常压力 a<Ps6'
44.the suspected noncompliance 涉嫌存在违法行为 i\\,Z
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45.materialiy 重要性 SuA`F|7?P
46.exceed the materiality level 超过重要性水平 |LE*R@|3$
47.approach the materiality level 接近重要性水平 ae]
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48.an acceptably low level 可接受水平 Y IVN;:B.
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 wQX%*GbL2
50.misstatements or omissions 错报或漏报 58Z,(4:E
51.aggregate 总计 3L;&MG=
52.subsequent events 期后事项 qox@_
53.adjust the financial statements 调整财务报表 Xyw;Nh!!d
54.perform additional audit procedures 实施追加的审计程序 Il!#]
55.audit risk 审计风险 >orDw3xC
56.detection risk 检查风险 ]ov"&,J
57.inappropriate audit opinion 不适当的审计意见 /x&52~X5-
58.material misstatement 重大的错报 SY+$8^
59.tolerable misstatement 可容忍错报 _^Q =n>G
60.the acceptable level of detection risk 可接受的检查风险