1.audit 审计 8YLZ)k'
2.attestation 鉴证 f`]E]5?
3.credibility 可信赖程度 *2C79hi1
4.audit of financial statements 财务报表审计 GGQ(| ? w
5.agreed-upon procedures 执行商定程序 ^]!1 'xg
6.high levels of assurance 高水平保证 {ugKv?e ;
7.compilation 编制 JEF7hJz~
8.reliability 可靠性 Qg$Nj=Cw
9.relevance 相关性 )MW}!U9G
10.professional skepticism 职业谨慎 c7Qa !w
11.objectivity 客观性 _@;3$eB
12. professional competence 专业胜任能力 Xg3[v3m|
13.Senior/CPA-in-charge 项目经理 [QN7+#K,
14.audit engagement letter 业务约定书 H^1 a3L]
15.recurring audit 连续审计 2bxMIr
16.the client 委托人 A;`U{7IST
17.change CPA 更换注册会计师 W
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18.the existing CPA 现任注册会计师 x[~OVG0M*
19.the successor CPA 后任注册会计师 u0KZrz
20.the preceding CPA前任注册会计师 lR2;g:& H
21.issue the audit report 出具审计报告 TdIFZ[<7
22.expert 专家
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23.the board of directors 董事会 >!F ,y3"5S
24.knowledge of the entity‘ s business 了解被审计单位情况 Ns= b&Uyc
25.assess material misstatement risks评估重大错报风险 mXM>6>;y
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 !;!~5 "0~"
27.a general knowledge of —— 初步了解―――的情况 Z3~* R7G8>
28.a more knowledge of—— 进一步了解的情况 iT9Ex9RL
29.the prior year‘s working papers 以前年度工作底稿 &b")`p&K
30.minutes of meeting 会议纪要 LP6FSo~K
31.business risks 经营风险 4
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32.appropriateness 适当性 \.|A,G=
33.accounting estimate 会计估计 Y4!q 1]TGX
34.management representations 管理层声明 y1My,
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35.going concern assumption 持续经营假设 2.2a2.I1
36.audit plan 审计计划 pyJOEL]1F
37.significant audit areas 重点审计领域 F S+^ r\)
38.error 错误 d;:&3r|X
39.fraud舞弊 i*w-Q=
40.modified or additional procedures 修改或追加审计程序 w} q@VVB%
41.misappropriation of assets 侵占资产 U`_vF~el~
42.transactions without substance 虚假交易 Xq!tXJ)
43.unusual pressures 异常压力 h`rjD
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44.the suspected noncompliance 涉嫌存在违法行为 ,[1`'nN@g
45.materialiy 重要性 xxcDd_z
46.exceed the materiality level 超过重要性水平 gO! h<1 !
47.approach the materiality level 接近重要性水平 na:^7:I
48.an acceptably low level 可接受水平 :!!`!*!JH
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 j6(IF5MqP
50.misstatements or omissions 错报或漏报 nJH% pBc
51.aggregate 总计 W2Z]?l;vQQ
52.subsequent events 期后事项 L;7mt
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53.adjust the financial statements 调整财务报表 BQ0P
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54.perform additional audit procedures 实施追加的审计程序 cNc _
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55.audit risk 审计风险 G6VHl:e7z
56.detection risk 检查风险 8\
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57.inappropriate audit opinion 不适当的审计意见 [4rMUS7-m"
58.material misstatement 重大的错报 &'\+Z
59.tolerable misstatement 可容忍错报 A1$'[8U~3
60.the acceptable level of detection risk 可接受的检查风险
