1.audit 审计 @C07k^j=U
2.attestation 鉴证 _<3r'Y,
3.credibility 可信赖程度 z
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4.audit of financial statements 财务报表审计 4O DX 5If
5.agreed-upon procedures 执行商定程序 Y6a$gXRT
6.high levels of assurance 高水平保证
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7.compilation 编制 ^1Yo-T( R
8.reliability 可靠性 (Wn
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9.relevance 相关性 W}? s ^
10.professional skepticism 职业谨慎 )lOji7&e
11.objectivity 客观性 k0knPDbHv
12. professional competence 专业胜任能力 '(XW$D
13.Senior/CPA-in-charge 项目经理 > R#9\/s
14.audit engagement letter 业务约定书 VT
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15.recurring audit 连续审计 }`#B f
16.the client 委托人 n{
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17.change CPA 更换注册会计师 1MpX] j8C#
18.the existing CPA 现任注册会计师 juXC? 2c
19.the successor CPA 后任注册会计师 zaBG=
20.the preceding CPA前任注册会计师 tbY SK
21.issue the audit report 出具审计报告 p [b7E`7
22.expert 专家 * n,UOHlO
23.the board of directors 董事会 "s${!A )
24.knowledge of the entity‘ s business 了解被审计单位情况 M",];h(I6(
25.assess material misstatement risks评估重大错报风险 7Y)s#FJ
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }Py<qXH
27.a general knowledge of —— 初步了解―――的情况 o3fR3P%$
28.a more knowledge of—— 进一步了解的情况 O8iu+}]/6
29.the prior year‘s working papers 以前年度工作底稿 tfsh!)u?
30.minutes of meeting 会议纪要 K/~Y!?:J r
31.business risks 经营风险 EtJD'&
32.appropriateness 适当性 -;f+ ;
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33.accounting estimate 会计估计 BJ"Ay@D *
34.management representations 管理层声明 1BTgG F
35.going concern assumption 持续经营假设 )S#j.8P'B
36.audit plan 审计计划 L+u OBW_
37.significant audit areas 重点审计领域 FRc |D
38.error 错误 C9G U6Ao
39.fraud舞弊 >d' EInSF
40.modified or additional procedures 修改或追加审计程序 JTjzT2`A.
41.misappropriation of assets 侵占资产 0:s8o@}
42.transactions without substance 虚假交易 O-?z' @5cI
43.unusual pressures 异常压力 juR
44.the suspected noncompliance 涉嫌存在违法行为 $,g
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45.materialiy 重要性 |HNQ|r_5S
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 NavOSlC+h
48.an acceptably low level 可接受水平 e K\| SQb
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 zz[g{[SN
50.misstatements or omissions 错报或漏报 E*h0#m |)
51.aggregate 总计 Y7*'QKz2
52.subsequent events 期后事项 .0?ss0~
53.adjust the financial statements 调整财务报表 >c&4_?d&,A
54.perform additional audit procedures 实施追加的审计程序 :jl
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55.audit risk 审计风险
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56.detection risk 检查风险 V yRW '
57.inappropriate audit opinion 不适当的审计意见 (R,NV3m?w
58.material misstatement 重大的错报 }k4`
59.tolerable misstatement 可容忍错报 |dW2 dQ
60.the acceptable level of detection risk 可接受的检查风险
