1.audit 审计 on7
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2.attestation 鉴证 \x-2qlZ
3.credibility 可信赖程度 Z+v,o1
4.audit of financial statements 财务报表审计 4H6Fq*W{k
5.agreed-upon procedures 执行商定程序 RvAgv[8
6.high levels of assurance 高水平保证 A^,E~Z!x
7.compilation 编制 %j\&}>P4$
8.reliability 可靠性 "kP,v&n
9.relevance 相关性 $bG*f*w
10.professional skepticism 职业谨慎 &<;T$Y
11.objectivity 客观性 !MKecRG_
12. professional competence 专业胜任能力 ;0Z-
13.Senior/CPA-in-charge 项目经理 +E</A:|}S
14.audit engagement letter 业务约定书 *V kaFQZ$,
15.recurring audit 连续审计 n
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16.the client 委托人 v^
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17.change CPA 更换注册会计师 I#2$CSJ
18.the existing CPA 现任注册会计师 -W9DH^EL<
19.the successor CPA 后任注册会计师 DU\ytD`u
20.the preceding CPA前任注册会计师 i3eF_
21.issue the audit report 出具审计报告 T#qf&Q
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22.expert 专家 rC!O}(4t%$
23.the board of directors 董事会 ym|7
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24.knowledge of the entity‘ s business 了解被审计单位情况 !An?<Sv$
25.assess material misstatement risks评估重大错报风险 ^UKAD'_#%O
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 S
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27.a general knowledge of —— 初步了解―――的情况 3*<@PXpK&
28.a more knowledge of—— 进一步了解的情况 ~6;I"0b5
29.the prior year‘s working papers 以前年度工作底稿 2OJlE)
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30.minutes of meeting 会议纪要 s;I
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31.business risks 经营风险 7n#-3#_mG
32.appropriateness 适当性 "Ol:ni1
33.accounting estimate 会计估计 W^8
34.management representations 管理层声明 Da 7(jA+
35.going concern assumption 持续经营假设 iHhdoY[]
36.audit plan 审计计划 &9flNoNR9
37.significant audit areas 重点审计领域 U3N
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38.error 错误 .T3N"}7[
39.fraud舞弊 i?!9%U!z4
40.modified or additional procedures 修改或追加审计程序 r<ww%2HTS
41.misappropriation of assets 侵占资产 TBt5Nqks-
42.transactions without substance 虚假交易 K@7%i|H
43.unusual pressures 异常压力 %nkP" Z#
44.the suspected noncompliance 涉嫌存在违法行为 * F%1
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45.materialiy 重要性 RTh=x.
46.exceed the materiality level 超过重要性水平 <q=Zg7zB
47.approach the materiality level 接近重要性水平 f,yl'2{
48.an acceptably low level 可接受水平 lNxP
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 !Wr<T!T
50.misstatements or omissions 错报或漏报 ]_(hUj._
51.aggregate 总计 =Q<VU/
52.subsequent events 期后事项 8e-nzc,]
53.adjust the financial statements 调整财务报表 /[_aK0U3
54.perform additional audit procedures 实施追加的审计程序 e#/&A5#Ya
55.audit risk 审计风险 c?CD;Pk
56.detection risk 检查风险 D`@a*YIq
57.inappropriate audit opinion 不适当的审计意见 oH w!~c7
58.material misstatement 重大的错报 >h
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59.tolerable misstatement 可容忍错报 hM]Z T5;<
60.the acceptable level of detection risk 可接受的检查风险