1.audit 审计 ? J0y|
2.attestation 鉴证 ^cWnF0)j.
3.credibility 可信赖程度 uY To 9A
4.audit of financial statements 财务报表审计 6=C<>c %+
5.agreed-upon procedures 执行商定程序 /n&&Um\
6.high levels of assurance 高水平保证 ;xTpE2 -~
7.compilation 编制 ? r4>" [
8.reliability 可靠性 ^\m![T \bX
9.relevance 相关性 nw<uyaU-t
10.professional skepticism 职业谨慎 m&3xJuKih
11.objectivity 客观性 i%? * @uj
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 pb,d'z\S
14.audit engagement letter 业务约定书 tH4B:Bgj!
15.recurring audit 连续审计 Lg hfM"g
16.the client 委托人 QT}tvm@PMq
17.change CPA 更换注册会计师 HzsdHH(J
18.the existing CPA 现任注册会计师 [-
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19.the successor CPA 后任注册会计师 .}+}8[p4l
20.the preceding CPA前任注册会计师 [} m[ )L\
21.issue the audit report 出具审计报告 53 h0UL
22.expert 专家 :`sUt1Fw.
23.the board of directors 董事会 Id9TG/H7
24.knowledge of the entity‘ s business 了解被审计单位情况 E U#^7
25.assess material misstatement risks评估重大错报风险 %C]>9."
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!3_$<5<E>
27.a general knowledge of —— 初步了解―――的情况 4qa.1j(R/
28.a more knowledge of—— 进一步了解的情况 ]4e ;RV-B
29.the prior year‘s working papers 以前年度工作底稿 ;Rf'P}"]
30.minutes of meeting 会议纪要 DmcZ ta8n]
31.business risks 经营风险 6]wIG $j
32.appropriateness 适当性 a+QpM*n7Lq
33.accounting estimate 会计估计 I/N *gy?*
34.management representations 管理层声明 X
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35.going concern assumption 持续经营假设
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36.audit plan 审计计划 W,u:gzmhw
37.significant audit areas 重点审计领域 7
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38.error 错误 <UCl@5g&
39.fraud舞弊 K sCyFp
40.modified or additional procedures 修改或追加审计程序 ,zc(t<|-y
41.misappropriation of assets 侵占资产 9+N-eW_U
42.transactions without substance 虚假交易 l
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43.unusual pressures 异常压力 An@t?#4gxi
44.the suspected noncompliance 涉嫌存在违法行为 Q2> gU#
45.materialiy 重要性 Wp,R ^d
46.exceed the materiality level 超过重要性水平 6LhTBV
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 qQa}wcU'9p
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 uAk.@nfiEv
50.misstatements or omissions 错报或漏报 I1J-)R+
51.aggregate 总计 Hr C +Yjp
52.subsequent events 期后事项 Vvo 7C!$z
53.adjust the financial statements 调整财务报表 Dv6}b x(
54.perform additional audit procedures 实施追加的审计程序 +C)~bb*
55.audit risk 审计风险 f QFk+C
56.detection risk 检查风险 '"Nr, vQo
57.inappropriate audit opinion 不适当的审计意见 m {}Lm)M
58.material misstatement 重大的错报 jiGTA:v
59.tolerable misstatement 可容忍错报 y7<|_:00
60.the acceptable level of detection risk 可接受的检查风险
