1.audit 审计 \ 4[Ta,;t
2.attestation 鉴证 Mg$Z^v |}0
3.credibility 可信赖程度 Y 4O L 82Y
4.audit of financial statements 财务报表审计 4Ojw&ys@V
5.agreed-upon procedures 执行商定程序 \v_C7R;&
6.high levels of assurance 高水平保证 BTyVfq
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7.compilation 编制 [C6?:'}FA
8.reliability 可靠性 6>I.*Qt \l
9.relevance 相关性 URgF8?n
10.professional skepticism 职业谨慎 C(t/:?(y
11.objectivity 客观性 luT8>9X^:a
12. professional competence 专业胜任能力 LayU)TIt
13.Senior/CPA-in-charge 项目经理 nmGHJ b,$
14.audit engagement letter 业务约定书 +q$|6?
15.recurring audit 连续审计 P$Q &xN<#)
16.the client 委托人 ?r<F\rBT7*
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 -wf V
19.the successor CPA 后任注册会计师 ' r%oOZk)z
20.the preceding CPA前任注册会计师 3D0I5LF&
21.issue the audit report 出具审计报告 (T01 hR&
22.expert 专家 GJIWG&C03
23.the board of directors 董事会 UK"}}nO@e
24.knowledge of the entity‘ s business 了解被审计单位情况 SLJ&{`"7
25.assess material misstatement risks评估重大错报风险 QM[A;WBr7
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 2/v35| ?
27.a general knowledge of —— 初步了解―――的情况 $Wr\ [P:
28.a more knowledge of—— 进一步了解的情况 fjIcB+Z
29.the prior year‘s working papers 以前年度工作底稿 ]DC;+;8Jc
30.minutes of meeting 会议纪要 tjZ \h=
31.business risks 经营风险 9^ >M>f"
32.appropriateness 适当性 SUH mBo"}
33.accounting estimate 会计估计 kgbobolA
34.management representations 管理层声明 W NwJM
35.going concern assumption 持续经营假设 %s$rP
36.audit plan 审计计划 c Ndw9?Z
37.significant audit areas 重点审计领域 0PnD|]9:
38.error 错误 E /fw?7eQ
39.fraud舞弊 -A/ds1 =;
40.modified or additional procedures 修改或追加审计程序 K-J|/eB
41.misappropriation of assets 侵占资产 @gt)P4yE
42.transactions without substance 虚假交易 V19e>
43.unusual pressures 异常压力 .UM<a
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44.the suspected noncompliance 涉嫌存在违法行为 8{R_6BS
45.materialiy 重要性 )!'n&UxPo$
46.exceed the materiality level 超过重要性水平 ss? ]
47.approach the materiality level 接近重要性水平 _ Ry_K3K
48.an acceptably low level 可接受水平 6
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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 |h5kg<Z go
50.misstatements or omissions 错报或漏报 \\=.6cg<K
51.aggregate 总计 }qc#lz
52.subsequent events 期后事项 M[ x_#m
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53.adjust the financial statements 调整财务报表 JNh=fvO2i
54.perform additional audit procedures 实施追加的审计程序 Q`
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55.audit risk 审计风险 No:^hY:F8
56.detection risk 检查风险 f?,-j>[.=f
57.inappropriate audit opinion 不适当的审计意见 2q)T y9
58.material misstatement 重大的错报 tf4*R_6;1$
59.tolerable misstatement 可容忍错报 Vy]A,Rn7
60.the acceptable level of detection risk 可接受的检查风险
