1.audit 审计 vo0[Z,aH5
2.attestation 鉴证 `P# h?tZ
3.credibility 可信赖程度 >fb*X'Zi%
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 vW]BOzK
6.high levels of assurance 高水平保证 fF *a/\h %
7.compilation 编制 #m8Oy|Y9`
8.reliability 可靠性 *qpmI9m
9.relevance 相关性 B\<zU
10.professional skepticism 职业谨慎 /iukiWeW
11.objectivity 客观性 2t(E+^~
12. professional competence 专业胜任能力 sq<y2j1oF
13.Senior/CPA-in-charge 项目经理 ?cpID8Z
14.audit engagement letter 业务约定书 x&;{4F Nw
15.recurring audit 连续审计 bgEUG
16.the client 委托人 A#8/:t1AW
17.change CPA 更换注册会计师 ^8fO3<Jg
18.the existing CPA 现任注册会计师 B*?v`6
19.the successor CPA 后任注册会计师 3J:!8Gmk
20.the preceding CPA前任注册会计师 +, PBhB
21.issue the audit report 出具审计报告 {8JJ$_
22.expert 专家 } O!LTD
23.the board of directors 董事会 uvm=i .
24.knowledge of the entity‘ s business 了解被审计单位情况 u
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25.assess material misstatement risks评估重大错报风险 ]INbRytvc
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 w>m/c1
27.a general knowledge of —— 初步了解―――的情况 v,2{Vr
28.a more knowledge of—— 进一步了解的情况 xpSMbX{e
29.the prior year‘s working papers 以前年度工作底稿 O #0:6QX
30.minutes of meeting 会议纪要 KH[%HN5v
31.business risks 经营风险
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32.appropriateness 适当性 UY|nB hL
33.accounting estimate 会计估计 -bE{yT)7
34.management representations 管理层声明 ggbew6L$Z
35.going concern assumption 持续经营假设 T4Zp5m")
36.audit plan 审计计划 ?MN?.O9-
37.significant audit areas 重点审计领域 ~rKo5#D
38.error 错误 8-+IcyUza
39.fraud舞弊 J6f;dF^
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 5[;p<GqGN
42.transactions without substance 虚假交易 rL_AqSGAK1
43.unusual pressures 异常压力 ogQbST
44.the suspected noncompliance 涉嫌存在违法行为 Zcf?4{Kd?
45.materialiy 重要性 w#-rl@JQ4
46.exceed the materiality level 超过重要性水平 o[8Y %3
47.approach the materiality level 接近重要性水平 u2BVQ<SA
48.an acceptably low level 可接受水平 BWQ
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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 1_yUv7uhX
50.misstatements or omissions 错报或漏报 9i9VDk{
51.aggregate 总计 \:O5, wf2
52.subsequent events 期后事项 `Y$LXF~,Om
53.adjust the financial statements 调整财务报表 sV{[~U,|
54.perform additional audit procedures 实施追加的审计程序 ;pC-0m0Y
55.audit risk 审计风险 F
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56.detection risk 检查风险 B"8^5#t4s
57.inappropriate audit opinion 不适当的审计意见 <0Q`:'\.>
58.material misstatement 重大的错报 3Vt-]DGX
59.tolerable misstatement 可容忍错报 t
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60.the acceptable level of detection risk 可接受的检查风险