1.audit 审计 GVObz?Z]SB
2.attestation 鉴证 U X}*X`{
3.credibility 可信赖程度 t,Q'S`eTU
4.audit of financial statements 财务报表审计 ;eR{tH / 4
5.agreed-upon procedures 执行商定程序 A}4t9|/K6
6.high levels of assurance 高水平保证 #<}kISV0
7.compilation 编制 x^2 W?<
8.reliability 可靠性 V_M@g;<o
9.relevance 相关性 2?1}ZXr
10.professional skepticism 职业谨慎 M71R -B`-
11.objectivity 客观性 %gTVW!q
12. professional competence 专业胜任能力 !rHx}n{rw
13.Senior/CPA-in-charge 项目经理 I =b'j5c
14.audit engagement letter 业务约定书 W"O-L
15.recurring audit 连续审计 w{ P6i<J
16.the client 委托人 |8;?
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17.change CPA 更换注册会计师 rIPl6,w~
18.the existing CPA 现任注册会计师 <,-,?
19.the successor CPA 后任注册会计师 YAMfP8S
20.the preceding CPA前任注册会计师 KL~AzLI
21.issue the audit report 出具审计报告 {kG;."S+K
22.expert 专家 {c?ymk K
23.the board of directors 董事会 @ay|]w
24.knowledge of the entity‘ s business 了解被审计单位情况 kpT>G$s~gy
25.assess material misstatement risks评估重大错报风险 +
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 yjv&4pIc1
27.a general knowledge of —— 初步了解―――的情况 ]c,l5u}A$
28.a more knowledge of—— 进一步了解的情况 LH.%\TMN$
29.the prior year‘s working papers 以前年度工作底稿 1w)
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30.minutes of meeting 会议纪要 O 'Am
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31.business risks 经营风险 %xh?!s|G(
32.appropriateness 适当性 L`pY27
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33.accounting estimate 会计估计 NCxn^$/+>9
34.management representations 管理层声明 , #Ln/;
35.going concern assumption 持续经营假设 cS
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36.audit plan 审计计划 t
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37.significant audit areas 重点审计领域 X=#It&m%s
38.error 错误 &$Ci}{{n#
39.fraud舞弊 hqWbp*
40.modified or additional procedures 修改或追加审计程序 U[Nosh)hu\
41.misappropriation of assets 侵占资产 ze$Y=<S
42.transactions without substance 虚假交易 QP<FCmt8
43.unusual pressures 异常压力 r?]%d!
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 @ oA0{&G{
47.approach the materiality level 接近重要性水平 GM77Z.Y
48.an acceptably low level 可接受水平 [DL|Ht>
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 ? AT (S
50.misstatements or omissions 错报或漏报 k) Zn>
51.aggregate 总计 Y kVRl [
52.subsequent events 期后事项 i
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53.adjust the financial statements 调整财务报表 <YSg~T
54.perform additional audit procedures 实施追加的审计程序 ?}v}U^
55.audit risk 审计风险 c-|kv[\a
56.detection risk 检查风险 :=N b=&lst
57.inappropriate audit opinion 不适当的审计意见 OU6^+Ta
58.material misstatement 重大的错报 e-jw ^
59.tolerable misstatement 可容忍错报 6
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60.the acceptable level of detection risk 可接受的检查风险
