1.audit 审计 $Miii`VS9
2.attestation 鉴证 2>fG}qYy$
3.credibility 可信赖程度 -ihF)^"a
4.audit of financial statements 财务报表审计 vG\]xM'u
5.agreed-upon procedures 执行商定程序 nB,FJJ{kb
6.high levels of assurance 高水平保证 35RH|ci&
7.compilation 编制 P
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8.reliability 可靠性 AXPUJ?V
9.relevance 相关性 9qXHdpb#g"
10.professional skepticism 职业谨慎 :`3b|u=KZ
11.objectivity 客观性 Ffj:xZ9rk
12. professional competence 专业胜任能力 j\dkv_L
13.Senior/CPA-in-charge 项目经理 H
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14.audit engagement letter 业务约定书 cw"x0 RS
15.recurring audit 连续审计 Z
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16.the client 委托人 o;];ng
17.change CPA 更换注册会计师 &O0+\A9tP
18.the existing CPA 现任注册会计师 tt J,rM
19.the successor CPA 后任注册会计师 .&@|)u
20.the preceding CPA前任注册会计师 .2xypL8(
21.issue the audit report 出具审计报告 gyCb\y+\a
22.expert 专家 a2=wJhk
23.the board of directors 董事会 FN,0&D}`
24.knowledge of the entity‘ s business 了解被审计单位情况 :1 Fm~'
25.assess material misstatement risks评估重大错报风险 5\=9&{WjND
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 U%k e5uwP
27.a general knowledge of —— 初步了解―――的情况 K/\#FJno
28.a more knowledge of—— 进一步了解的情况 7=QV ^G
29.the prior year‘s working papers 以前年度工作底稿 <u2*(BM4
30.minutes of meeting 会议纪要 [p o+a@ %
31.business risks 经营风险 Vg
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32.appropriateness 适当性 :WA o{|&
33.accounting estimate 会计估计 5)$U<^uy
34.management representations 管理层声明 @/$mZ]|T
35.going concern assumption 持续经营假设 zZ32K@
36.audit plan 审计计划 oSa FmP
37.significant audit areas 重点审计领域 E=QL4*?
38.error 错误 R@VO3zs W
39.fraud舞弊 g+k6pi*
40.modified or additional procedures 修改或追加审计程序 ljt1:@SN(
41.misappropriation of assets 侵占资产 G~B
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42.transactions without substance 虚假交易 lh#GD"^(w&
43.unusual pressures 异常压力 ^G2vA8%
44.the suspected noncompliance 涉嫌存在违法行为 p*npY"}v
45.materialiy 重要性 &-b=gnT
46.exceed the materiality level 超过重要性水平 Cg{$$&_(Hj
47.approach the materiality level 接近重要性水平 TJ;v}HSo
48.an acceptably low level 可接受水平 $}KYpSV
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 <q[*kr
50.misstatements or omissions 错报或漏报 zi-+@
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51.aggregate 总计 cF(9[8c{
52.subsequent events 期后事项 v Q_ B2#U:
53.adjust the financial statements 调整财务报表 <BU|?T6~
54.perform additional audit procedures 实施追加的审计程序 GrQl3 Xi
55.audit risk 审计风险 \pzvoj7{
56.detection risk 检查风险 _r8A
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57.inappropriate audit opinion 不适当的审计意见 qyJpm{
58.material misstatement 重大的错报 OT
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59.tolerable misstatement 可容忍错报 aSF&^/j
60.the acceptable level of detection risk 可接受的检查风险