1.audit 审计 ^&h|HO-5
2.attestation 鉴证 wCkhE,#-_
3.credibility 可信赖程度 }7X85@jC
4.audit of financial statements 财务报表审计 kE UfQLbn
5.agreed-upon procedures 执行商定程序 fJd!;ur)0
6.high levels of assurance 高水平保证 %z`b u2
7.compilation 编制 HMS9_#[kE
8.reliability 可靠性 K
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9.relevance 相关性 (lwkg8WC
10.professional skepticism 职业谨慎 IM}#k$vM:
11.objectivity 客观性 .^l;3*X@
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 D/9 & pRsO
14.audit engagement letter 业务约定书 hCc_+/j|
15.recurring audit 连续审计 ?X]7jH<iw;
16.the client 委托人 U:#9!J?41
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 p(v+j_ak
19.the successor CPA 后任注册会计师 y_Bmd
20.the preceding CPA前任注册会计师 zK}$W73W^
21.issue the audit report 出具审计报告 PE]jYyyHtU
22.expert 专家 Qi w "x,
23.the board of directors 董事会 ] GJIrtS4
24.knowledge of the entity‘ s business 了解被审计单位情况 'X<R)E
25.assess material misstatement risks评估重大错报风险 X@\rg}kP
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 .?<,J
27.a general knowledge of —— 初步了解―――的情况 lmp0Ye|
28.a more knowledge of—— 进一步了解的情况 T,!?+#
29.the prior year‘s working papers 以前年度工作底稿 )<UNiC
30.minutes of meeting 会议纪要 RoJ{
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31.business risks 经营风险 cmZ39pjBJ
32.appropriateness 适当性 L/
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33.accounting estimate 会计估计 UCa(3p^V_
34.management representations 管理层声明 U9y[b82
35.going concern assumption 持续经营假设 ?r'rvu'/
36.audit plan 审计计划 bfQ+}|;
37.significant audit areas 重点审计领域 C^2Tql
38.error 错误 5 4-sb~]
39.fraud舞弊 "/(J*)%{
40.modified or additional procedures 修改或追加审计程序 2Vr F~+
41.misappropriation of assets 侵占资产 >Te Ta l
42.transactions without substance 虚假交易 ; xN 4L
43.unusual pressures 异常压力 ';^VdR]fk
44.the suspected noncompliance 涉嫌存在违法行为 ,l_"%xYx
45.materialiy 重要性 Vge9AH:op
46.exceed the materiality level 超过重要性水平 E" b+Q
47.approach the materiality level 接近重要性水平 [as\ > @o
48.an acceptably low level 可接受水平 2h@/Q)z
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 AcwLs% 'sx
50.misstatements or omissions 错报或漏报 ^GD"aerNr
51.aggregate 总计 quTM|>=_R
52.subsequent events 期后事项 ^r?ZrbSbz
53.adjust the financial statements 调整财务报表 Ty}'A(U
54.perform additional audit procedures 实施追加的审计程序 [GyW1-p33w
55.audit risk 审计风险 f 0~<qT?:n
56.detection risk 检查风险 ]t=m
57.inappropriate audit opinion 不适当的审计意见 ?<k s^2 D
58.material misstatement 重大的错报 fk<0~ tE
59.tolerable misstatement 可容忍错报 rFh!&_
60.the acceptable level of detection risk 可接受的检查风险
