1.audit 审计 :fRXLe1=
2.attestation 鉴证 Pg4&}bX:I
3.credibility 可信赖程度 ~Eut_d
4.audit of financial statements 财务报表审计 TFVQfj$r
5.agreed-upon procedures 执行商定程序 vL/ 3(Bo7
6.high levels of assurance 高水平保证 x^eu
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7.compilation 编制 f49kf**
8.reliability 可靠性 T}~TW26v
9.relevance 相关性 e4X
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10.professional skepticism 职业谨慎 h@)U,&
11.objectivity 客观性 ?-??>& z
12. professional competence 专业胜任能力 y)f.ON36I
13.Senior/CPA-in-charge 项目经理 myx/ |-V"F
14.audit engagement letter 业务约定书 q:{#kv8
15.recurring audit 连续审计 ,RP-)j"Wff
16.the client 委托人 `s}*
17.change CPA 更换注册会计师 a"~o'W7
18.the existing CPA 现任注册会计师 (5a73%>@
19.the successor CPA 后任注册会计师 mDD.D3RS
20.the preceding CPA前任注册会计师 ~ KK9aV{
21.issue the audit report 出具审计报告 e~h>b.~
22.expert 专家 91
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23.the board of directors 董事会 t2&kGf"
24.knowledge of the entity‘ s business 了解被审计单位情况 J )1
25.assess material misstatement risks评估重大错报风险 6K2e]r
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 p_r` "
27.a general knowledge of —— 初步了解―――的情况 r)(5,*v
28.a more knowledge of—— 进一步了解的情况 =j]y
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29.the prior year‘s working papers 以前年度工作底稿 ycGY5t@K@
30.minutes of meeting 会议纪要 *%-<Ldv
31.business risks 经营风险 (1/Sf&2i
32.appropriateness 适当性 _ %s#Cb
33.accounting estimate 会计估计 W?7l-k=S
34.management representations 管理层声明 ~% hdy@
35.going concern assumption 持续经营假设 M,Gy.ivz
36.audit plan 审计计划 hW7u#PY
37.significant audit areas 重点审计领域 $+gQnI3w
38.error 错误 Pz]WT1J0
39.fraud舞弊 o7y<Zd`Bj
40.modified or additional procedures 修改或追加审计程序 8&QST!JGSX
41.misappropriation of assets 侵占资产 C* `WMP*
42.transactions without substance 虚假交易 *MJm:
43.unusual pressures 异常压力 ?y>N&\pt2
44.the suspected noncompliance 涉嫌存在违法行为 $0* sjXV
45.materialiy 重要性 *4O=4F)x
46.exceed the materiality level 超过重要性水平 #-az]s|N
47.approach the materiality level 接近重要性水平 $m`Dyu
48.an acceptably low level 可接受水平 G,8mFH
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 u#05`i:Z
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 cJKnB!iL5
52.subsequent events 期后事项 [V}vd@*k
53.adjust the financial statements 调整财务报表 T/$gnn
54.perform additional audit procedures 实施追加的审计程序 7j&
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55.audit risk 审计风险 PZ[-a-p40
56.detection risk 检查风险 ZvY"yl?e
57.inappropriate audit opinion 不适当的审计意见 1nVQYqT_
58.material misstatement 重大的错报 .[={Yx0!I
59.tolerable misstatement 可容忍错报 YOxgpQ:i
60.the acceptable level of detection risk 可接受的检查风险