1.audit 审计 #9hXZr/8
2.attestation 鉴证 Dss/>!
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3.credibility 可信赖程度 J,0WQQnb
4.audit of financial statements 财务报表审计 l
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5.agreed-upon procedures 执行商定程序 N4` 9TN7
6.high levels of assurance 高水平保证 _Dcc<-.
7.compilation 编制 z Jo# 3
8.reliability 可靠性 < ;,S"e
9.relevance 相关性 N} x/&e
10.professional skepticism 职业谨慎 lgjoF_D
11.objectivity 客观性 k.=S+#"}
12. professional competence 专业胜任能力 g"dZB2`C
13.Senior/CPA-in-charge 项目经理 1l|A[ G
14.audit engagement letter 业务约定书 peTO-x^a-
15.recurring audit 连续审计 [cTRz*\s
16.the client 委托人 y%IG:kZ,
17.change CPA 更换注册会计师 v1X&p\[d
18.the existing CPA 现任注册会计师 zmL~]! ~&
19.the successor CPA 后任注册会计师 & L.PU@
20.the preceding CPA前任注册会计师 jY#(A23
21.issue the audit report 出具审计报告 JX\T
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22.expert 专家 +%le/ Pg@
23.the board of directors 董事会 =S[FJaIu7
24.knowledge of the entity‘ s business 了解被审计单位情况 i^s`6:rNu
25.assess material misstatement risks评估重大错报风险 ) (?UA$"
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 32bkou q
27.a general knowledge of —— 初步了解―――的情况 #EQx
28.a more knowledge of—— 进一步了解的情况 gSv[4,hXd
29.the prior year‘s working papers 以前年度工作底稿 f?>-yMR|
30.minutes of meeting 会议纪要 @^:7UI_
31.business risks 经营风险 hV>4D&<
32.appropriateness 适当性 kP}hUrDX5
33.accounting estimate 会计估计 B~_,>WG
34.management representations 管理层声明 94'k 7_q
35.going concern assumption 持续经营假设 7S dV %"
36.audit plan 审计计划 SN[L4} {
37.significant audit areas 重点审计领域 .^W\OJ`G
38.error 错误 ;1R?9JN"
39.fraud舞弊 Oj4u!SY\j
40.modified or additional procedures 修改或追加审计程序 [N+ m5{tT
41.misappropriation of assets 侵占资产 R!_8jD:$
42.transactions without substance 虚假交易 \%-E"[!
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 }W__ffH
45.materialiy 重要性 ,>QMyI
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46.exceed the materiality level 超过重要性水平 x#
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47.approach the materiality level 接近重要性水平 ^ =/?<C4
48.an acceptably low level 可接受水平 !Hd
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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 XYK1-m}2
50.misstatements or omissions 错报或漏报 /+x#V!zM
51.aggregate 总计 \&\_>X.,
52.subsequent events 期后事项 0U ~;%N+lv
53.adjust the financial statements 调整财务报表 d Y:|Ef|v(
54.perform additional audit procedures 实施追加的审计程序 (/ "K+$8'
55.audit risk 审计风险 x:A-p..e
56.detection risk 检查风险 Uxk[O
57.inappropriate audit opinion 不适当的审计意见 T<TcV9vM
58.material misstatement 重大的错报 ^8';8+$
59.tolerable misstatement 可容忍错报 .0Iun+nUD
60.the acceptable level of detection risk 可接受的检查风险
