1.audit 审计 e3
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2.attestation 鉴证 Ar)
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3.credibility 可信赖程度 YTGup]d
4.audit of financial statements 财务报表审计 uZQ)A,#n;
5.agreed-upon procedures 执行商定程序 9(@bjL465
6.high levels of assurance 高水平保证 m _
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7.compilation 编制 MK"Yt<e(o
8.reliability 可靠性 E|5gKp-wJ
9.relevance 相关性 ^ #Wf
10.professional skepticism 职业谨慎 d[ o
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11.objectivity 客观性 aG" UV\
12. professional competence 专业胜任能力 2cmqtlW"
13.Senior/CPA-in-charge 项目经理 eFeeloH?e*
14.audit engagement letter 业务约定书 D!X{9q}S1
15.recurring audit 连续审计 x[>A'.m@)
16.the client 委托人 ]&9f:5',
17.change CPA 更换注册会计师 O Ov"h\,
18.the existing CPA 现任注册会计师 klx4Mvq+/@
19.the successor CPA 后任注册会计师 N.&K" J
20.the preceding CPA前任注册会计师 &O%Kj8)
21.issue the audit report 出具审计报告 O}KT>84M
22.expert 专家 $h$+EE!
23.the board of directors 董事会 V*)6!N[5
24.knowledge of the entity‘ s business 了解被审计单位情况 P!vB S "S
25.assess material misstatement risks评估重大错报风险 MT V'!Zxs
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 A2+t`[ w
27.a general knowledge of —— 初步了解―――的情况 ZU:gNO0
28.a more knowledge of—— 进一步了解的情况 gZPJZN/cpz
29.the prior year‘s working papers 以前年度工作底稿 * PMql $
30.minutes of meeting 会议纪要 ]Wy V bIu
31.business risks 经营风险 4$|G$ h
32.appropriateness 适当性 8l}|.Q#--
33.accounting estimate 会计估计 E
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34.management representations 管理层声明 > PYe"
35.going concern assumption 持续经营假设 d[S!e`,iD
36.audit plan 审计计划 da-3hM!u+
37.significant audit areas 重点审计领域 ~ h:^Q
38.error 错误 >Ek `PVPD
39.fraud舞弊 D{8V^%{
40.modified or additional procedures 修改或追加审计程序 qt1# P
41.misappropriation of assets 侵占资产 ioviJ7N%
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42.transactions without substance 虚假交易 '/"( `f,
43.unusual pressures 异常压力 Bf-&[ 5N}
44.the suspected noncompliance 涉嫌存在违法行为 .*zQ\P
45.materialiy 重要性 )kd)v4
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46.exceed the materiality level 超过重要性水平 bh_ALu^CSX
47.approach the materiality level 接近重要性水平 O nc! 5L
48.an acceptably low level 可接受水平 `n %~#TJ
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 W5x]b l#
50.misstatements or omissions 错报或漏报 T&S< 0
51.aggregate 总计 R4v=i)A~Z
52.subsequent events 期后事项 -I|yi'
53.adjust the financial statements 调整财务报表 m83i6"!H
54.perform additional audit procedures 实施追加的审计程序 B;-oa;m:E=
55.audit risk 审计风险 \{&55>
56.detection risk 检查风险 -S|L+">=Z
57.inappropriate audit opinion 不适当的审计意见 M9N|Ql
58.material misstatement 重大的错报 hm5<_(F!
59.tolerable misstatement 可容忍错报 |4'E&(BU-
60.the acceptable level of detection risk 可接受的检查风险
