1.audit 审计 G3
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2.attestation 鉴证 J']1 ^"_'
3.credibility 可信赖程度 v 4(!~S
4.audit of financial statements 财务报表审计 ;,Sl+)@h
5.agreed-upon procedures 执行商定程序 V_!hrKkL
6.high levels of assurance 高水平保证 %\[LM$f{z
7.compilation 编制 vN 7a)s
8.reliability 可靠性 a`GoNh,
9.relevance 相关性 h
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10.professional skepticism 职业谨慎 rO 6oVz#x
11.objectivity 客观性 a)4.[+wnRf
12. professional competence 专业胜任能力 X'ryfa1|
13.Senior/CPA-in-charge 项目经理 F)lDK.
14.audit engagement letter 业务约定书 ]gkI:scPA
15.recurring audit 连续审计 ?bQ~ +M\
16.the client 委托人 +=Crfvt
17.change CPA 更换注册会计师 >va#PFHA
18.the existing CPA 现任注册会计师 2@1A ,
19.the successor CPA 后任注册会计师 $~50M5&K#
20.the preceding CPA前任注册会计师 $PstThM
21.issue the audit report 出具审计报告 'wLQ9o%=p|
22.expert 专家 <;+&` R
23.the board of directors 董事会 0NZg[ >H
24.knowledge of the entity‘ s business 了解被审计单位情况 (<(8(} x
25.assess material misstatement risks评估重大错报风险 vz,l{0 v
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z`xdRe{QP
27.a general knowledge of —— 初步了解―――的情况 hFZ7{pj
28.a more knowledge of—— 进一步了解的情况 hPx=3L$
29.the prior year‘s working papers 以前年度工作底稿 Gu|}
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30.minutes of meeting 会议纪要 {Aj}s3v
31.business risks 经营风险 br>"96A1l
32.appropriateness 适当性 \N S\>Q+d
33.accounting estimate 会计估计 ?W9$=
34.management representations 管理层声明 -JaC~v(0
35.going concern assumption 持续经营假设 m /JpYv~
36.audit plan 审计计划 ,F.\ z^\{
37.significant audit areas 重点审计领域 2ME3= C
38.error 错误 |9jeOV}/
39.fraud舞弊 $dgY#ST%
40.modified or additional procedures 修改或追加审计程序 ,S2D/Y^>
41.misappropriation of assets 侵占资产 d5\w'@Di
42.transactions without substance 虚假交易 W'-B)li
43.unusual pressures 异常压力 B~V^?."
44.the suspected noncompliance 涉嫌存在违法行为 ;
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45.materialiy 重要性 g,7`emOX
46.exceed the materiality level 超过重要性水平 {XC# -3O
47.approach the materiality level 接近重要性水平 bB-
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48.an acceptably low level 可接受水平 ,*Tf9=z
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 x;99[C!$
50.misstatements or omissions 错报或漏报 ^hq`dr|R=
51.aggregate 总计 \e T
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52.subsequent events 期后事项 *ELbz}Q
53.adjust the financial statements 调整财务报表 vkOCyi? c
54.perform additional audit procedures 实施追加的审计程序 ux& WN ,
55.audit risk 审计风险 #O/ihRoaO
56.detection risk 检查风险 - {>JF
57.inappropriate audit opinion 不适当的审计意见 w
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58.material misstatement 重大的错报 mMS%O]m,|
59.tolerable misstatement 可容忍错报 /G9wW+1
60.the acceptable level of detection risk 可接受的检查风险
