1.audit 审计 l4T:d^Eb
2.attestation 鉴证 vjlGX T`m
3.credibility 可信赖程度 b9("DZW;
4.audit of financial statements 财务报表审计 2*OxA%QELM
5.agreed-upon procedures 执行商定程序 O%JSViPw
6.high levels of assurance 高水平保证 ElR)Gd_ 8
7.compilation 编制 KD*O%@X5C
8.reliability 可靠性 ecFi(eMD
9.relevance 相关性 '2v f|CX
10.professional skepticism 职业谨慎 MCy~@)-IN
11.objectivity 客观性 )%j"
12. professional competence 专业胜任能力 J r*"V`
13.Senior/CPA-in-charge 项目经理 Gp|JU Fo
14.audit engagement letter 业务约定书 !,bPe5?Ql
15.recurring audit 连续审计 pXW`+<g0
16.the client 委托人 uxDLDA$;
17.change CPA 更换注册会计师 o)I/P<
18.the existing CPA 现任注册会计师 !$>G#+y
19.the successor CPA 后任注册会计师 ukihx?5
20.the preceding CPA前任注册会计师 dY'Y5Th~
21.issue the audit report 出具审计报告 p;->hn~D'5
22.expert 专家 v33T @
23.the board of directors 董事会 2d&^Sp&11
24.knowledge of the entity‘ s business 了解被审计单位情况 *cNk>y
25.assess material misstatement risks评估重大错报风险 "c
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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 CeW7
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27.a general knowledge of —— 初步了解―――的情况 pxplWP,
28.a more knowledge of—— 进一步了解的情况 uPDaq ]A
29.the prior year‘s working papers 以前年度工作底稿 R^tcr)(
30.minutes of meeting 会议纪要 !~JWYY
31.business risks 经营风险 GOr}/y;
32.appropriateness 适当性 fPz=KoN
33.accounting estimate 会计估计 |- OHve4A
34.management representations 管理层声明 4#2 ,Y!
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 EfSMFPM
37.significant audit areas 重点审计领域 RKe?.
38.error 错误
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39.fraud舞弊 l1RlYl5
40.modified or additional procedures 修改或追加审计程序 Au=kSSB
41.misappropriation of assets 侵占资产 NG)7G
42.transactions without substance 虚假交易 #W5Yw>$
43.unusual pressures 异常压力 CWMlZVG
44.the suspected noncompliance 涉嫌存在违法行为 viV-e$s`.
45.materialiy 重要性 3-
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46.exceed the materiality level 超过重要性水平 eT\p-4b
47.approach the materiality level 接近重要性水平 vnZ/tF
48.an acceptably low level 可接受水平 Sip_
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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 t>oM%/H
50.misstatements or omissions 错报或漏报 |"\lL9CT
51.aggregate 总计 8b~7~VCk
52.subsequent events 期后事项 2'dG7lLu4
53.adjust the financial statements 调整财务报表 (WMLNv
54.perform additional audit procedures 实施追加的审计程序 =n)#!i
55.audit risk 审计风险 P:a*t[+
56.detection risk 检查风险 opnkmM&[
57.inappropriate audit opinion 不适当的审计意见 ._(z~3s
58.material misstatement 重大的错报 =U_@zDD@V
59.tolerable misstatement 可容忍错报 @`2oz
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60.the acceptable level of detection risk 可接受的检查风险