1.audit 审计 q,GL#L
2.attestation 鉴证 I}X8-WFB
3.credibility 可信赖程度 BG"6jQh
4.audit of financial statements 财务报表审计 w'!
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5.agreed-upon procedures 执行商定程序 fu/c)D6u*m
6.high levels of assurance 高水平保证 yT4|eHl
7.compilation 编制 !`gg$9
8.reliability 可靠性 jv ";?*I6.
9.relevance 相关性 qA30G~S
10.professional skepticism 职业谨慎 >7|37a
11.objectivity 客观性 `6/7},"9t
12. professional competence 专业胜任能力 k8TMdWW
13.Senior/CPA-in-charge 项目经理 B06/mKZ7
14.audit engagement letter 业务约定书 A{QS+fa/
15.recurring audit 连续审计 ":Q^/;D}U
16.the client 委托人 KR*/ye G!E
17.change CPA 更换注册会计师 ZD/!C9:&.0
18.the existing CPA 现任注册会计师 |Bid(`t.
19.the successor CPA 后任注册会计师 seq$]
20.the preceding CPA前任注册会计师 epnDvz\
21.issue the audit report 出具审计报告 d={}a,3?
22.expert 专家 TsQMwV_h
23.the board of directors 董事会 eXYR/j<8
24.knowledge of the entity‘ s business 了解被审计单位情况 &}]Wbk4:
25.assess material misstatement risks评估重大错报风险 }Y[.h=X
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[f#lG
27.a general knowledge of —— 初步了解―――的情况 &e(de$}xt
28.a more knowledge of—— 进一步了解的情况 wv<"W@& 9
29.the prior year‘s working papers 以前年度工作底稿 D|xS
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30.minutes of meeting 会议纪要 Umq
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31.business risks 经营风险 W+S>/`N
32.appropriateness 适当性 SG~R!kN}Q
33.accounting estimate 会计估计 QMIXz[9w
34.management representations 管理层声明 ?}y7S]B FI
35.going concern assumption 持续经营假设 +#W5Qb}VR
36.audit plan 审计计划 1#'wR3[+
37.significant audit areas 重点审计领域 ^^Ius ]
38.error 错误 U5klVl
39.fraud舞弊 \rpu=*gt
40.modified or additional procedures 修改或追加审计程序 gC 4w&yL
41.misappropriation of assets 侵占资产 "Xm'(c(
42.transactions without substance 虚假交易 V{n pK(
43.unusual pressures 异常压力 4avM:
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44.the suspected noncompliance 涉嫌存在违法行为 =X`/.:%|[
45.materialiy 重要性 GXAcyOV
46.exceed the materiality level 超过重要性水平 sJ,zB[e8
47.approach the materiality level 接近重要性水平 NYCkYI
48.an acceptably low level 可接受水平 vF_?1|*|
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 *}?^)z7w
50.misstatements or omissions 错报或漏报 'j.{o
51.aggregate 总计 s
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52.subsequent events 期后事项 = *sP,
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53.adjust the financial statements 调整财务报表 Eb.{M
54.perform additional audit procedures 实施追加的审计程序 AOTI&v
55.audit risk 审计风险 HJ2]xe09
56.detection risk 检查风险 |h#mv~cF
57.inappropriate audit opinion 不适当的审计意见 f.,-KIiF
58.material misstatement 重大的错报 dLAElTg
59.tolerable misstatement 可容忍错报 lU@ni(69d
60.the acceptable level of detection risk 可接受的检查风险