1.audit 审计 kR?n%`&k
2.attestation 鉴证 sZBO_](S
3.credibility 可信赖程度 HwMsP$`q
4.audit of financial statements 财务报表审计 IMrOPwjc
5.agreed-upon procedures 执行商定程序 2MzFSmhc"
6.high levels of assurance 高水平保证 Dx*oSP.qX
7.compilation 编制 QO1Gq9
8.reliability 可靠性 yzb&
9.relevance 相关性 ,k' 6<Hw
10.professional skepticism 职业谨慎 -"9)c^KVx
11.objectivity 客观性 M|=$~@9#X
12. professional competence 专业胜任能力 `|?$; )
13.Senior/CPA-in-charge 项目经理 Pm;*Jv%
14.audit engagement letter 业务约定书 bJ!f,a'/
15.recurring audit 连续审计 NfN6KDd]2L
16.the client 委托人 @$}\S
17.change CPA 更换注册会计师 ~6i mkv^ F
18.the existing CPA 现任注册会计师 jAHn`Bxz
19.the successor CPA 后任注册会计师 sc>)X{eb
20.the preceding CPA前任注册会计师 NVZNQ{
21.issue the audit report 出具审计报告 3zF7V:XH
22.expert 专家 zb,`K*Z{
23.the board of directors 董事会 ([o:_5/8I
24.knowledge of the entity‘ s business 了解被审计单位情况 x+`3G.
25.assess material misstatement risks评估重大错报风险 1RHH<c%2n
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 "fd=(&
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27.a general knowledge of —— 初步了解―――的情况 irj}:f;!eF
28.a more knowledge of—— 进一步了解的情况 sswAI|6ou
29.the prior year‘s working papers 以前年度工作底稿 2;r^~
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30.minutes of meeting 会议纪要 cty#@?"e
31.business risks 经营风险 vGp@YABM
32.appropriateness 适当性 7B"aFnK;[J
33.accounting estimate 会计估计 v~QZO4['
34.management representations 管理层声明 *X5LyO3-gP
35.going concern assumption 持续经营假设 3PeJPw
36.audit plan 审计计划 UpBYL?+L
37.significant audit areas 重点审计领域 r
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38.error 错误 <_uv!N
39.fraud舞弊 30`H
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40.modified or additional procedures 修改或追加审计程序 w`f~Ht{wYR
41.misappropriation of assets 侵占资产 w*@Z-'(j
42.transactions without substance 虚假交易 o%Q2.
43.unusual pressures 异常压力 RM$S|y{L
44.the suspected noncompliance 涉嫌存在违法行为 u)>*U'bM
45.materialiy 重要性 ?IO/zkeXg
46.exceed the materiality level 超过重要性水平 5X|aa>/
47.approach the materiality level 接近重要性水平 %'5 wwl
48.an acceptably low level 可接受水平 WLFzLW=PD
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 0_izTke
50.misstatements or omissions 错报或漏报 sOenR6J<$
51.aggregate 总计 o:ob1G[p%
52.subsequent events 期后事项 `&JA7UD>
53.adjust the financial statements 调整财务报表 Ia"
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54.perform additional audit procedures 实施追加的审计程序 L6qA=b~iz
55.audit risk 审计风险 ^E*C~;^S
56.detection risk 检查风险 xF0
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57.inappropriate audit opinion 不适当的审计意见 24l9/v'
58.material misstatement 重大的错报 G&Sg.<hn
59.tolerable misstatement 可容忍错报 mz'8
60.the acceptable level of detection risk 可接受的检查风险