1.audit 审计 j-$aa;
2.attestation 鉴证 G~)jk+Qq
3.credibility 可信赖程度 ><OdHRh@#
4.audit of financial statements 财务报表审计 ^
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5.agreed-upon procedures 执行商定程序 h./cs'&
6.high levels of assurance 高水平保证 9.e?<u*-z
7.compilation 编制 7d/wT+f
8.reliability 可靠性 Q3%a=ba)h
9.relevance 相关性 _5M!ec
10.professional skepticism 职业谨慎 mquna"}N
11.objectivity 客观性 c}vy9m$B_
12. professional competence 专业胜任能力 .^#{rk
13.Senior/CPA-in-charge 项目经理 @&+h3dV.V
14.audit engagement letter 业务约定书 =pWpHbB.
15.recurring audit 连续审计 8+a/x
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16.the client 委托人 H*|Bukgt/M
17.change CPA 更换注册会计师 wd*T"V3
18.the existing CPA 现任注册会计师 =Cs$0aA
19.the successor CPA 后任注册会计师 u!g=>zEu
20.the preceding CPA前任注册会计师 m|~,# d@
21.issue the audit report 出具审计报告 R2Tvo?xI7
22.expert 专家 3~I<f^K4
23.the board of directors 董事会 psRm*,*O
24.knowledge of the entity‘ s business 了解被审计单位情况 $qQ6u!
25.assess material misstatement risks评估重大错报风险 BO[Q"g$Kon
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 &\sg~
27.a general knowledge of —— 初步了解―――的情况 b9|F>3?r>
28.a more knowledge of—— 进一步了解的情况 sLbz@5 4
29.the prior year‘s working papers 以前年度工作底稿 ?O4Dhu
30.minutes of meeting 会议纪要 4)2*|w
31.business risks 经营风险 Sc Gmft3A
32.appropriateness 适当性 B>X+eK
33.accounting estimate 会计估计 pY =?r{@
34.management representations 管理层声明 cdU2ph
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35.going concern assumption 持续经营假设 j K[VEhs
36.audit plan 审计计划 uNXh"?
37.significant audit areas 重点审计领域 Kox~k?JK
38.error 错误 pI(FUoP^
39.fraud舞弊 JPQ02&e
40.modified or additional procedures 修改或追加审计程序 N
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41.misappropriation of assets 侵占资产 (~Zg\(5#
42.transactions without substance 虚假交易 l$m^{6IYc
43.unusual pressures 异常压力 $6!`
44.the suspected noncompliance 涉嫌存在违法行为 =q
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45.materialiy 重要性 7M;Y#=sR
46.exceed the materiality level 超过重要性水平 cIM5;"gLP
47.approach the materiality level 接近重要性水平 4Hzbb#
48.an acceptably low level 可接受水平 fil6w</L
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 iXl1S[.l
50.misstatements or omissions 错报或漏报 )STt3.
51.aggregate 总计 iT^lk'?{O
52.subsequent events 期后事项 DvOg|XUU0
53.adjust the financial statements 调整财务报表 1}ZBj%z4l
54.perform additional audit procedures 实施追加的审计程序 w4L\@y3
55.audit risk 审计风险 Kyl(
56.detection risk 检查风险 3;:xEPb._6
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 b:O4d<+%
59.tolerable misstatement 可容忍错报 gX(QRQ
60.the acceptable level of detection risk 可接受的检查风险