1.audit 审计 oScHmGFv
2.attestation 鉴证 JJ,Fh
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3.credibility 可信赖程度 QY-P!JD
4.audit of financial statements 财务报表审计 Xca Y'k#
5.agreed-upon procedures 执行商定程序 Q5r cPU>A
6.high levels of assurance 高水平保证 v*QobI
7.compilation 编制 w@.E}%bwq
8.reliability 可靠性 $2Ox;+
9.relevance 相关性 s>~!r.GC
10.professional skepticism 职业谨慎 b.h~QyI/W
11.objectivity 客观性 17H_>a\`
12. professional competence 专业胜任能力 tHXt*tzq
13.Senior/CPA-in-charge 项目经理 6,uW{l8L
14.audit engagement letter 业务约定书 *FR
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15.recurring audit 连续审计 &pK1S>t
16.the client 委托人
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17.change CPA 更换注册会计师 <|B
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18.the existing CPA 现任注册会计师 _+wou(1y
19.the successor CPA 后任注册会计师 0Apdhwk~
20.the preceding CPA前任注册会计师 iYHD:cg)~
21.issue the audit report 出具审计报告 KI-E=<zt
22.expert 专家 R7e`Wn
23.the board of directors 董事会 C#p$YQf
24.knowledge of the entity‘ s business 了解被审计单位情况 bU=!~W5
25.assess material misstatement risks评估重大错报风险 QgEG%YqB
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 g{8>2OK$c
27.a general knowledge of —— 初步了解―――的情况 kxhvy,t
28.a more knowledge of—— 进一步了解的情况 f_9%kEXICt
29.the prior year‘s working papers 以前年度工作底稿 nmc=RK^cM
30.minutes of meeting 会议纪要 nO$(\
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31.business risks 经营风险 el.;T*Wn
32.appropriateness 适当性 KKa"Ba$g
33.accounting estimate 会计估计 E0>4Q\n{
34.management representations 管理层声明 -#Yg B5
35.going concern assumption 持续经营假设 :bW}*0b-
36.audit plan 审计计划 jbn{5af
37.significant audit areas 重点审计领域 d'kQE_y2.
38.error 错误 }a"T7y23
39.fraud舞弊 :"3WCB
40.modified or additional procedures 修改或追加审计程序 ]$4
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41.misappropriation of assets 侵占资产 w%VHq z$
42.transactions without substance 虚假交易 K;_p>bI5
43.unusual pressures 异常压力 G|'DAj%
44.the suspected noncompliance 涉嫌存在违法行为 ToCB*GlL
45.materialiy 重要性 4NQS'*%D
46.exceed the materiality level 超过重要性水平 ,78QLh9:
47.approach the materiality level 接近重要性水平 ZBdZr
48.an acceptably low level 可接受水平 Up*p*(d3
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 6
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50.misstatements or omissions 错报或漏报 /o.wCy,J<
51.aggregate 总计 EW0H"YIC
52.subsequent events 期后事项 tKo^A:M
53.adjust the financial statements 调整财务报表 ><TuL7+
54.perform additional audit procedures 实施追加的审计程序 |Ag~k? QC
55.audit risk 审计风险 X"y rA;,o
56.detection risk 检查风险 0LrTYrlj
57.inappropriate audit opinion 不适当的审计意见 zr\I1v]?1#
58.material misstatement 重大的错报 G! zV=p
59.tolerable misstatement 可容忍错报 2!-ZNd:(+
60.the acceptable level of detection risk 可接受的检查风险