1.audit 审计 !pw%l4]/t
2.attestation 鉴证 gA2\c5F<
3.credibility 可信赖程度 TDtk'=;
4.audit of financial statements 财务报表审计 bU2)pD!N
5.agreed-upon procedures 执行商定程序 N;-+)=M,rf
6.high levels of assurance 高水平保证 Q`AJR$L
7.compilation 编制 6$)Yqg`X
8.reliability 可靠性 $CL=M
9.relevance 相关性 O%(:8nIgZ
10.professional skepticism 职业谨慎 X"iy.@7
11.objectivity 客观性 xE;fM\7pu
12. professional competence 专业胜任能力 s;8J= \9W
13.Senior/CPA-in-charge 项目经理 rI;e!EW
14.audit engagement letter 业务约定书 b%,5B
15.recurring audit 连续审计 U G
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16.the client 委托人 pl
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17.change CPA 更换注册会计师 j*W]^uT,
18.the existing CPA 现任注册会计师 A{5k}
19.the successor CPA 后任注册会计师 C"IPCJYn
20.the preceding CPA前任注册会计师 S:rW}r J
21.issue the audit report 出具审计报告 7i334iQZ
22.expert 专家 <T
23.the board of directors 董事会 ttZ!P:H2
24.knowledge of the entity‘ s business 了解被审计单位情况 \e'>$8%T
25.assess material misstatement risks评估重大错报风险 V%e'H>EC
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 h5Qxa$Oq
27.a general knowledge of —— 初步了解―――的情况 2
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28.a more knowledge of—— 进一步了解的情况 "-v9V7KCM
29.the prior year‘s working papers 以前年度工作底稿 y<)Lr}gP
30.minutes of meeting 会议纪要 vx!nC}f"k`
31.business risks 经营风险 9J%dd0
32.appropriateness 适当性 fB
33.accounting estimate 会计估计 v8 6ls[lzu
34.management representations 管理层声明 Sm+Ek@Ax
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 m]7yc>uDy
37.significant audit areas 重点审计领域 ^!pag
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38.error 错误 G_j`6v)
39.fraud舞弊 {r'#(\
40.modified or additional procedures 修改或追加审计程序 =\:YNP/
41.misappropriation of assets 侵占资产 C@]Z&H;
42.transactions without substance 虚假交易 ut-UTW
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 Q*mPU=<
45.materialiy 重要性 P-^Z7^o-bX
46.exceed the materiality level 超过重要性水平 fKrOz!b
47.approach the materiality level 接近重要性水平 rf)\:
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48.an acceptably low level 可接受水平 @*%5"~F
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 g%4|vA8
50.misstatements or omissions 错报或漏报 Bj%
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51.aggregate 总计 7|,5;
52.subsequent events 期后事项 *QjFrw
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53.adjust the financial statements 调整财务报表 +Icg;m{
54.perform additional audit procedures 实施追加的审计程序 O^U{I?gQ
55.audit risk 审计风险 ~(I\O?k>H
56.detection risk 检查风险 LAMTf"a
57.inappropriate audit opinion 不适当的审计意见 6wnfAli.
58.material misstatement 重大的错报 X`J~3s
59.tolerable misstatement 可容忍错报 p_P'2mf
60.the acceptable level of detection risk 可接受的检查风险