1.audit 审计 56C'<#
2.attestation 鉴证 Vfq-H /+
3.credibility 可信赖程度 rwwyYIlEg
4.audit of financial statements 财务报表审计 g
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5.agreed-upon procedures 执行商定程序 hQzT
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6.high levels of assurance 高水平保证 H,/ =<Th;i
7.compilation 编制
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8.reliability 可靠性 -ImO y|
9.relevance 相关性 J + Y?'"r
10.professional skepticism 职业谨慎 5K|`RzZ`B$
11.objectivity 客观性 E'+z.~+
12. professional competence 专业胜任能力 4|j Pr J
13.Senior/CPA-in-charge 项目经理 Ttb ?x<)+8
14.audit engagement letter 业务约定书 '|tmmoY6a:
15.recurring audit 连续审计 VL\Ah3+
16.the client 委托人 w1F)R^tU
17.change CPA 更换注册会计师 N^[MeG,8
18.the existing CPA 现任注册会计师 \dB z-H'@
19.the successor CPA 后任注册会计师 LsMq&a-j2
20.the preceding CPA前任注册会计师 0yUn~'+(Sp
21.issue the audit report 出具审计报告 'UCClj;?K
22.expert 专家 4
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23.the board of directors 董事会 &u2m6 r>W
24.knowledge of the entity‘ s business 了解被审计单位情况 .)t*!$5=N
25.assess material misstatement risks评估重大错报风险 M6Ik 'r"M
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #; P- *P
27.a general knowledge of —— 初步了解―――的情况 "[_gRe*2
28.a more knowledge of—— 进一步了解的情况 0eA |Uq~
29.the prior year‘s working papers 以前年度工作底稿 7/=r -
30.minutes of meeting 会议纪要 bI;u};v
31.business risks 经营风险 uXGAcUx(
32.appropriateness 适当性 &xC5Mecb*
33.accounting estimate 会计估计 /GNm>NSK
34.management representations 管理层声明 Q`=d5Uvw
35.going concern assumption 持续经营假设 >IKIe
36.audit plan 审计计划 a}k5[)et
37.significant audit areas 重点审计领域 i|!R*"
38.error 错误 (f"LD8MJ/
39.fraud舞弊 c /-'^+9
40.modified or additional procedures 修改或追加审计程序 d(D|rf,av
41.misappropriation of assets 侵占资产 "GxQ9=Z
42.transactions without substance 虚假交易 D|C!KF (
43.unusual pressures 异常压力 i Hcy,PBD
44.the suspected noncompliance 涉嫌存在违法行为 QcdAg%"yy
45.materialiy 重要性 Jd|E
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46.exceed the materiality level 超过重要性水平 =@; \9j
47.approach the materiality level 接近重要性水平 }f6_ 7W%5
48.an acceptably low level 可接受水平 %x^ U3"7
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 A22'qgKm@
50.misstatements or omissions 错报或漏报 NdI~1kemr
51.aggregate 总计 vF{{$)c
52.subsequent events 期后事项 Q,o"[ &Gp
53.adjust the financial statements 调整财务报表 %$R]NL |
54.perform additional audit procedures 实施追加的审计程序 ^{O1+7d[.
55.audit risk 审计风险 .Jc<Gg
56.detection risk 检查风险 ^"J)^3j<
57.inappropriate audit opinion 不适当的审计意见 :u?L
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58.material misstatement 重大的错报 <q4 <3A
59.tolerable misstatement 可容忍错报 5.U|CL
60.the acceptable level of detection risk 可接受的检查风险
