1.audit 审计 /aa'ryl_%
2.attestation 鉴证 ?zwPF;L*
3.credibility 可信赖程度 fL[(;KcAa
4.audit of financial statements 财务报表审计 l@-J&qG
5.agreed-upon procedures 执行商定程序 pVTx#rY
6.high levels of assurance 高水平保证 5Qb%g)jZ
7.compilation 编制 E}S)uI,gn
8.reliability 可靠性 )L?JH?$C
9.relevance 相关性 LD]>_P83
10.professional skepticism 职业谨慎 t\2Lo7[Pu
11.objectivity 客观性 [ Fid
12. professional competence 专业胜任能力 FyuCYg
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13.Senior/CPA-in-charge 项目经理 p"Ki$.Y
14.audit engagement letter 业务约定书 rf.w}B;V;
15.recurring audit 连续审计 `$|!h-"
16.the client 委托人 Yc+0OBH[
17.change CPA 更换注册会计师 Z/=x(I0
18.the existing CPA 现任注册会计师 k8E'wN
19.the successor CPA 后任注册会计师 %;0Llxf"
20.the preceding CPA前任注册会计师 ,@2d<d]
21.issue the audit report 出具审计报告 0*?~I;.2m$
22.expert 专家 *Q bPz4,"
23.the board of directors 董事会 \D8d!gr
24.knowledge of the entity‘ s business 了解被审计单位情况 !2oe;q2X[G
25.assess material misstatement risks评估重大错报风险
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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 mgeNH~%m@*
27.a general knowledge of —— 初步了解―――的情况 ]Y!$HT7\
28.a more knowledge of—— 进一步了解的情况 2lw0'
29.the prior year‘s working papers 以前年度工作底稿 WZ}c)r*R
30.minutes of meeting 会议纪要 B6tp,Np5,
31.business risks 经营风险 e6{}hiM
32.appropriateness 适当性 e-Z+)4fH
33.accounting estimate 会计估计 |n-NK&Y(o
34.management representations 管理层声明 Q8.SD p
35.going concern assumption 持续经营假设 U[9`:aV;
36.audit plan 审计计划 :5?
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37.significant audit areas 重点审计领域 hamn9
38.error 错误 (I~-mzu\
39.fraud舞弊 n m4+$GW
40.modified or additional procedures 修改或追加审计程序 D 6!`p6r+
41.misappropriation of assets 侵占资产 XBv:$F.>$
42.transactions without substance 虚假交易 y~_wr}.CS
43.unusual pressures 异常压力 @$ E&H`da
44.the suspected noncompliance 涉嫌存在违法行为 `A O_e4D0i
45.materialiy 重要性 L1#z'<IO
46.exceed the materiality level 超过重要性水平 VZNMom,Wr
47.approach the materiality level 接近重要性水平 _uL{@(
48.an acceptably low level 可接受水平 b!VaEK
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 $5aRu,
50.misstatements or omissions 错报或漏报 DZGM4|@<7Y
51.aggregate 总计 ]Bw2> 6W
52.subsequent events 期后事项 A=q)kcuy5
53.adjust the financial statements 调整财务报表 M{$EJS\d=
54.perform additional audit procedures 实施追加的审计程序 Jvt| q5
55.audit risk 审计风险 Gz;.?=&iF
56.detection risk 检查风险 COJny/FT|
57.inappropriate audit opinion 不适当的审计意见 'r6s5 WC
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 C5;=!B
60.the acceptable level of detection risk 可接受的检查风险