1.audit 审计 wTJMq`sY_
2.attestation 鉴证 < 8W:ij.`
3.credibility 可信赖程度 n(F<
4.audit of financial statements 财务报表审计 A=2nj
5.agreed-upon procedures 执行商定程序 |[n|=ORI'
6.high levels of assurance 高水平保证 [/2@=Uh-
7.compilation 编制 jrMGc=KL
8.reliability 可靠性 1<Ztk;$A
9.relevance 相关性 -7Y'6''~W.
10.professional skepticism 职业谨慎 5kL# V
11.objectivity 客观性 c9_4ohB
12. professional competence 专业胜任能力 N?u2,h-
13.Senior/CPA-in-charge 项目经理 <?`e9o
14.audit engagement letter 业务约定书 56~da ){gd
15.recurring audit 连续审计 4j=@}!TBt
16.the client 委托人 %/,Uk+3p
17.change CPA 更换注册会计师 !AD,
18.the existing CPA 现任注册会计师 ":#A>L? l
19.the successor CPA 后任注册会计师 d' eM(4R@
20.the preceding CPA前任注册会计师 <pa];k(IQL
21.issue the audit report 出具审计报告 k3htHCf*G$
22.expert 专家 I^C
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23.the board of directors 董事会 EXM/>PG
24.knowledge of the entity‘ s business 了解被审计单位情况 ^SL}wC x
25.assess material misstatement risks评估重大错报风险 TY{?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 )~o`QM+
27.a general knowledge of —— 初步了解―――的情况 ysP/@;jC
28.a more knowledge of—— 进一步了解的情况 @5nkI$>3z
29.the prior year‘s working papers 以前年度工作底稿 "9Fv!*<-W
30.minutes of meeting 会议纪要 'kONb
31.business risks 经营风险 I]S(tx!
32.appropriateness 适当性 Yv`1ySR
33.accounting estimate 会计估计 *~aI>7H
34.management representations 管理层声明 zYl+BM-j,6
35.going concern assumption 持续经营假设 Ns7l-mb
36.audit plan 审计计划 f>JzG,-
37.significant audit areas 重点审计领域 w})&[d
38.error 错误 XS~w_J#q
39.fraud舞弊 iF2IR{h
40.modified or additional procedures 修改或追加审计程序 &cv/q$W4
41.misappropriation of assets 侵占资产 xVmUmftD
42.transactions without substance 虚假交易 -wHGi
43.unusual pressures 异常压力 sT8kVN|Uv
44.the suspected noncompliance 涉嫌存在违法行为 %L,,
45.materialiy 重要性 <8}9s9Nk
46.exceed the materiality level 超过重要性水平 ri.|EmH2:D
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 C3`.-/{D"
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 hFF&(t2{^
50.misstatements or omissions 错报或漏报 hD~/6bx
51.aggregate 总计 gQzF C&g
52.subsequent events 期后事项 O9 r44ww
53.adjust the financial statements 调整财务报表 Q0cf]
54.perform additional audit procedures 实施追加的审计程序 \$++
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55.audit risk 审计风险 53#5p;k
56.detection risk 检查风险 =:T:9Y_ i
57.inappropriate audit opinion 不适当的审计意见 P6Ol+SI#m
58.material misstatement 重大的错报 J'oz P^N
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险