1.audit 审计 p jHUlQ
2.attestation 鉴证 ;t"#7\
3.credibility 可信赖程度 [",W TZ:
4.audit of financial statements 财务报表审计 oryoGy=(yk
5.agreed-upon procedures 执行商定程序 Wl::tgU
6.high levels of assurance 高水平保证 mjS)*@F
7.compilation 编制 qBKIl=
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8.reliability 可靠性 /lAt&0
9.relevance 相关性 h
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10.professional skepticism 职业谨慎 KcNEB_i
11.objectivity 客观性 &m
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12. professional competence 专业胜任能力 Ojie.+'SB
13.Senior/CPA-in-charge 项目经理 l_+s$c
14.audit engagement letter 业务约定书 .w[]Q;K_[)
15.recurring audit 连续审计 V:My1R0
16.the client 委托人 M<g>z6
17.change CPA 更换注册会计师 x:@Ht TX
18.the existing CPA 现任注册会计师 .T4"+FTzP
19.the successor CPA 后任注册会计师 OYy %aA}h
20.the preceding CPA前任注册会计师 ?s
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21.issue the audit report 出具审计报告 0(:"q!h
22.expert 专家 zOWbdd_zl
23.the board of directors 董事会 xJN
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24.knowledge of the entity‘ s business 了解被审计单位情况 Zpl?zI
25.assess material misstatement risks评估重大错报风险 GwW!Q|tVz=
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 I)Lg=n$
27.a general knowledge of —— 初步了解―――的情况 i&{8a3B
28.a more knowledge of—— 进一步了解的情况 j4+hWalm
29.the prior year‘s working papers 以前年度工作底稿 r
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30.minutes of meeting 会议纪要 kJHUaXM
31.business risks 经营风险 xREqcH,vU
32.appropriateness 适当性 d!e$BiC
33.accounting estimate 会计估计 osPX%k!yw
34.management representations 管理层声明 U#d",s
35.going concern assumption 持续经营假设 {u3^#k
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36.audit plan 审计计划 >vt#,8VAN
37.significant audit areas 重点审计领域 2vu"PeU9
38.error 错误 pbR84g^p.S
39.fraud舞弊 GkaIqBS
40.modified or additional procedures 修改或追加审计程序 @M:j~
41.misappropriation of assets 侵占资产 %L<VnY#%u
42.transactions without substance 虚假交易 }4
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43.unusual pressures 异常压力 n=L;(jp<j
44.the suspected noncompliance 涉嫌存在违法行为 a}0\kDe
45.materialiy 重要性 a?M<r>
46.exceed the materiality level 超过重要性水平 c*HS#C7'2
47.approach the materiality level 接近重要性水平 tiI>iP`!
48.an acceptably low level 可接受水平 <y(>z*T;
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 X -w#E3
50.misstatements or omissions 错报或漏报 :7@"E
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51.aggregate 总计 Uj1^?d+b
52.subsequent events 期后事项 =36vsps=
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 fPZBm&`C
55.audit risk 审计风险 MU-ie
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56.detection risk 检查风险 bx!Sy0PUJ
57.inappropriate audit opinion 不适当的审计意见 91jv=>=DM
58.material misstatement 重大的错报 %Kd8ZNv
59.tolerable misstatement 可容忍错报 leg@ia
60.the acceptable level of detection risk 可接受的检查风险