1.audit 审计 UQ?%|y*Kc
2.attestation 鉴证
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3.credibility 可信赖程度 _lxco=qd=%
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 F7}-!
6.high levels of assurance 高水平保证 iz[ gHB
7.compilation 编制 gFN 9jM
8.reliability 可靠性 !36]ud&
9.relevance 相关性 r6.d s^
10.professional skepticism 职业谨慎 vGd1w %J-
11.objectivity 客观性 \ ?fI t?
12. professional competence 专业胜任能力 7(a2L&k^
13.Senior/CPA-in-charge 项目经理 >{zk
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14.audit engagement letter 业务约定书 5Fe
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15.recurring audit 连续审计 zw@'vncc
16.the client 委托人 @C8DZ5)
17.change CPA 更换注册会计师 iJh!KEy~A5
18.the existing CPA 现任注册会计师 Tl(" IhkC
19.the successor CPA 后任注册会计师 R{hf9R ,
20.the preceding CPA前任注册会计师 fxQN+6;
21.issue the audit report 出具审计报告
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22.expert 专家 4@ 3 [
23.the board of directors 董事会 z? ]G3$i(
24.knowledge of the entity‘ s business 了解被审计单位情况 b7:0#l$
25.assess material misstatement risks评估重大错报风险 .?W5{ U
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 |UUdz_i!:
27.a general knowledge of —— 初步了解―――的情况 oYM3Rgxf9Q
28.a more knowledge of—— 进一步了解的情况 kL*0M<0 (
29.the prior year‘s working papers 以前年度工作底稿 $7Jo8^RE
30.minutes of meeting 会议纪要 V *[b} Xew
31.business risks 经营风险 >]D4Q<TY
32.appropriateness 适当性 T ]9\VW4
33.accounting estimate 会计估计 {p<Zbm .
34.management representations 管理层声明 RVw9Y*]b
35.going concern assumption 持续经营假设 >!6JKL~=
36.audit plan 审计计划 cI0 ]}S
37.significant audit areas 重点审计领域 e &< yX
38.error 错误 5z$,6T
39.fraud舞弊 u'~;Y.@i'
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 @ EuFJ=h
42.transactions without substance 虚假交易 VyLH"cCv
43.unusual pressures 异常压力 B2= \2<
44.the suspected noncompliance 涉嫌存在违法行为 Zo-$z8
45.materialiy 重要性 >h ~IfZU1
46.exceed the materiality level 超过重要性水平 ` |Z}2vo;j
47.approach the materiality level 接近重要性水平 >pL2*O^{9
48.an acceptably low level 可接受水平
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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 Av J4\
50.misstatements or omissions 错报或漏报 a6x
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51.aggregate 总计 z`@^ 5_
52.subsequent events 期后事项 F" +o@9]
53.adjust the financial statements 调整财务报表 K,ej%Vtz
54.perform additional audit procedures 实施追加的审计程序 wucV_p.E
55.audit risk 审计风险 < =K qc Hb
56.detection risk 检查风险 /7c~nBU
57.inappropriate audit opinion 不适当的审计意见 }GwVKAjP
58.material misstatement 重大的错报 9=l.T/?sf
59.tolerable misstatement 可容忍错报 A;XOT6jv?
60.the acceptable level of detection risk 可接受的检查风险
