1.audit 审计 g*uo2-MN&e
2.attestation 鉴证 iR`
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3.credibility 可信赖程度 V< ]l=JOd
4.audit of financial statements 财务报表审计 =5PNH 2
5.agreed-upon procedures 执行商定程序 IW1+^F9NEw
6.high levels of assurance 高水平保证 e
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7.compilation 编制 @mbR
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8.reliability 可靠性 Z[&7N
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9.relevance 相关性 Q,1TD2)h
10.professional skepticism 职业谨慎 Cc7YjsRW
11.objectivity 客观性 AnUOv2
12. professional competence 专业胜任能力 x9&{@
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13.Senior/CPA-in-charge 项目经理 pMfP3G7V
14.audit engagement letter 业务约定书 68pB*(i
15.recurring audit 连续审计 /!//i^
16.the client 委托人
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17.change CPA 更换注册会计师 6,D)o/_
18.the existing CPA 现任注册会计师 4z$}e-
19.the successor CPA 后任注册会计师 Le*sLuxk<
20.the preceding CPA前任注册会计师 9)Jc'd|
21.issue the audit report 出具审计报告 JkiMrpkuk
22.expert 专家 @
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23.the board of directors 董事会 P<1ZpL
24.knowledge of the entity‘ s business 了解被审计单位情况 @\_l%/z{
25.assess material misstatement risks评估重大错报风险 )w.\xA~|
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y&$mN
27.a general knowledge of —— 初步了解―――的情况 /<\B8^yQ
28.a more knowledge of—— 进一步了解的情况 0i4X,oHjG
29.the prior year‘s working papers 以前年度工作底稿 f-!A4eKe
30.minutes of meeting 会议纪要 _Coh11
31.business risks 经营风险 3Xun>ZQ-
32.appropriateness 适当性 $xWebz0
33.accounting estimate 会计估计 iHp@R-g
34.management representations 管理层声明 jw^Pt~@
35.going concern assumption 持续经营假设 ~sd+ch*
36.audit plan 审计计划 f"8!uE*;
37.significant audit areas 重点审计领域 ]I|3v]6qR
38.error 错误 e!:/enQo
39.fraud舞弊 ]nEZQ+F
40.modified or additional procedures 修改或追加审计程序 ~BSE8M+r
41.misappropriation of assets 侵占资产 `k>h2(@9S
42.transactions without substance 虚假交易 AhjUFz
43.unusual pressures 异常压力 ]B;\?Tim
44.the suspected noncompliance 涉嫌存在违法行为 g7-=kmr|V
45.materialiy 重要性 v@6TC 1M,
46.exceed the materiality level 超过重要性水平 _
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47.approach the materiality level 接近重要性水平 e>:bV7h
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48.an acceptably low level 可接受水平 R-8/BTls7
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 :n4X>YL)
50.misstatements or omissions 错报或漏报 <}^W9>u<
51.aggregate 总计 ,s?7EHtC
52.subsequent events 期后事项 PhS`,I^Z
53.adjust the financial statements 调整财务报表 ?&H1C4
54.perform additional audit procedures 实施追加的审计程序 {APsi7HYBr
55.audit risk 审计风险 /Ww_fY
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 e2SU)Tr%b
58.material misstatement 重大的错报 ZW]Q|vPh4U
59.tolerable misstatement 可容忍错报 b`4R`mo
60.the acceptable level of detection risk 可接受的检查风险