1.audit 审计 40h$-
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2.attestation 鉴证 AJxN9
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3.credibility 可信赖程度 Oh p@ZJ!a?
4.audit of financial statements 财务报表审计 f!w/zC .
5.agreed-upon procedures 执行商定程序 aaT3-][
6.high levels of assurance 高水平保证 \\#D!q*
7.compilation 编制 ng!cK<p
8.reliability 可靠性 $DIy ?kZ
9.relevance 相关性 Hy&Z0W'l
10.professional skepticism 职业谨慎 Wc NQF!f
11.objectivity 客观性 ,v> ;/qm
12. professional competence 专业胜任能力 nH6SA1$kW
13.Senior/CPA-in-charge 项目经理 GyN|beou
14.audit engagement letter 业务约定书 ~io. TS|r
15.recurring audit 连续审计 m{ !$_z8:
16.the client 委托人 sIg TSdk
17.change CPA 更换注册会计师 dR1Ind Zl
18.the existing CPA 现任注册会计师 =-fM2oiI:
19.the successor CPA 后任注册会计师 oMj"l#a*
20.the preceding CPA前任注册会计师 d 4;$=P
21.issue the audit report 出具审计报告 LkS t
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22.expert 专家 ION o&~-l
23.the board of directors 董事会 4J_HcatOB
24.knowledge of the entity‘ s business 了解被审计单位情况 ocZ}RI#Q
25.assess material misstatement risks评估重大错报风险 M?" 4 {
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 ~rdS#f&R2
27.a general knowledge of —— 初步了解―――的情况 B?=R= p
28.a more knowledge of—— 进一步了解的情况 !~~KM?g
29.the prior year‘s working papers 以前年度工作底稿 bHnKtaK4c
30.minutes of meeting 会议纪要 %"A8Af**I
31.business risks 经营风险 DX>LB$dy?
32.appropriateness 适当性 p7;K] AW
33.accounting estimate 会计估计 D5P-$1KPt
34.management representations 管理层声明 h$!YKfhq}
35.going concern assumption 持续经营假设 ~Dq-q6-@t
36.audit plan 审计计划 JR.)CzC
37.significant audit areas 重点审计领域 o
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38.error 错误 S u6kpC!EW
39.fraud舞弊 = +MF@ 4
40.modified or additional procedures 修改或追加审计程序 rCDt9o>
41.misappropriation of assets 侵占资产 J 4::.r
42.transactions without substance 虚假交易 V=8db%
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43.unusual pressures 异常压力 pxTtV g.
44.the suspected noncompliance 涉嫌存在违法行为 RxYENG]/6
45.materialiy 重要性 z:f& k}(
46.exceed the materiality level 超过重要性水平 49=pB,H;H
47.approach the materiality level 接近重要性水平 Q ^2dZXk ~
48.an acceptably low level 可接受水平 k4LrUd
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 z.-yL,Rc`-
50.misstatements or omissions 错报或漏报 HZRFE[ 9nb
51.aggregate 总计 ) Su>8f[?e
52.subsequent events 期后事项 )y*&&q
53.adjust the financial statements 调整财务报表 K-TsSW$}
54.perform additional audit procedures 实施追加的审计程序 B.5+!z&7
55.audit risk 审计风险 JT0j2_*Rr
56.detection risk 检查风险 )
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57.inappropriate audit opinion 不适当的审计意见 lOVcXAe}
58.material misstatement 重大的错报 q@bye4Ry%W
59.tolerable misstatement 可容忍错报 @rbd`7$%
60.the acceptable level of detection risk 可接受的检查风险
