1.audit 审计 w8w0:@0(
2.attestation 鉴证 |y[I!JdR
3.credibility 可信赖程度 F5qA!jZ1]
4.audit of financial statements 财务报表审计 P*A+k"DU1
5.agreed-upon procedures 执行商定程序 *{vH9TO
6.high levels of assurance 高水平保证 }q`9U !v
7.compilation 编制 dI
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8.reliability 可靠性 h/t;ZLUAZP
9.relevance 相关性 \0x >#ygX
10.professional skepticism 职业谨慎 &U7v=a
11.objectivity 客观性 ) b #5rQ
12. professional competence 专业胜任能力 B` Z3e %g#
13.Senior/CPA-in-charge 项目经理 < j:\;mi;
14.audit engagement letter 业务约定书 )0-A;X2
15.recurring audit 连续审计 D[/fs`XES
16.the client 委托人 W|m(Jh[w]
17.change CPA 更换注册会计师 wn5OgXxG<
18.the existing CPA 现任注册会计师 `P; r[j"
19.the successor CPA 后任注册会计师 /"8e,
20.the preceding CPA前任注册会计师 oI{.{]
21.issue the audit report 出具审计报告 U
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22.expert 专家 UeO/<ml3>J
23.the board of directors 董事会 d\JaYizp
24.knowledge of the entity‘ s business 了解被审计单位情况 i90 X0b-A
25.assess material misstatement risks评估重大错报风险 `!vqT 3p,
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 ^x \VMd3*w
27.a general knowledge of —— 初步了解―――的情况 =O }^2OARo
28.a more knowledge of—— 进一步了解的情况 ~i"=:D
29.the prior year‘s working papers 以前年度工作底稿 E+lR&~mK=
30.minutes of meeting 会议纪要 |O_ JUl
31.business risks 经营风险 oZiW4z*Wh
32.appropriateness 适当性 v1,#7s AW'
33.accounting estimate 会计估计 ]&%KU)i?
34.management representations 管理层声明 }#FV{C]
35.going concern assumption 持续经营假设 k sv ]
36.audit plan 审计计划 'z.
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37.significant audit areas 重点审计领域 R.rc h2
38.error 错误 jg710.v:
39.fraud舞弊 H% O\4V2s
40.modified or additional procedures 修改或追加审计程序 9r].rzf9
41.misappropriation of assets 侵占资产 r >'tE7W9
42.transactions without substance 虚假交易 z< L2W",
43.unusual pressures 异常压力 =HCEUB9Fs
44.the suspected noncompliance 涉嫌存在违法行为 +& B? f
45.materialiy 重要性 PY5 &Fwjc
46.exceed the materiality level 超过重要性水平 qLmzA@Cv
47.approach the materiality level 接近重要性水平 ~S/oW89
48.an acceptably low level 可接受水平 N:<$]x>
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 <
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50.misstatements or omissions 错报或漏报 r tuaU=U
51.aggregate 总计 ^/ " }_bR
52.subsequent events 期后事项 Fa%1] R
53.adjust the financial statements 调整财务报表 -Q n-w
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54.perform additional audit procedures 实施追加的审计程序 |fgUW
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55.audit risk 审计风险 i/
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56.detection risk 检查风险 Q/S ^-&~
57.inappropriate audit opinion 不适当的审计意见 e 'K~WNT
58.material misstatement 重大的错报 5skN'*oG
59.tolerable misstatement 可容忍错报 G4@r_VP \
60.the acceptable level of detection risk 可接受的检查风险
