1.audit 审计 nNf/$h#;O
2.attestation 鉴证 9[/Gd{`XC
3.credibility 可信赖程度 ZVViu4]?y
4.audit of financial statements 财务报表审计 9^XT,2Wwf
5.agreed-upon procedures 执行商定程序 YYN=`ST
6.high levels of assurance 高水平保证 dKhDO`.s
7.compilation 编制 UDhW Y.`'~
8.reliability 可靠性 (C1]R41'
9.relevance 相关性 _.zW[;84b
10.professional skepticism 职业谨慎 BJ1txdxvS
11.objectivity 客观性 >AJtoJ=j
12. professional competence 专业胜任能力 IX$ $pdQ
13.Senior/CPA-in-charge 项目经理 n hS=t8H
14.audit engagement letter 业务约定书 VcA87*pel
15.recurring audit 连续审计 ]QRhTz
16.the client 委托人 Xrc0RWXB8
17.change CPA 更换注册会计师 ]hc.cj`\W&
18.the existing CPA 现任注册会计师 y1B3F5
19.the successor CPA 后任注册会计师 &?v^
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20.the preceding CPA前任注册会计师 LsoP >vJG
21.issue the audit report 出具审计报告 %\2
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22.expert 专家 slXk <
23.the board of directors 董事会 /(5SJ(a
24.knowledge of the entity‘ s business 了解被审计单位情况 :voQ#f=
25.assess material misstatement risks评估重大错报风险 ZF>zzi+@
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 ,a_\o&V
27.a general knowledge of —— 初步了解―――的情况 ,
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28.a more knowledge of—— 进一步了解的情况 )L<NW{
29.the prior year‘s working papers 以前年度工作底稿 0PjWfM8%
30.minutes of meeting 会议纪要 "oz qfh
31.business risks 经营风险
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32.appropriateness 适当性
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33.accounting estimate 会计估计 K]1A,Q
34.management representations 管理层声明 lo5,E(7~h
35.going concern assumption 持续经营假设 q{nNWvL
36.audit plan 审计计划 ~K 5eO-
37.significant audit areas 重点审计领域 c=0S]_
38.error 错误 |L11?{ K
39.fraud舞弊 hQv~C4Wfrf
40.modified or additional procedures 修改或追加审计程序 @2na r<
41.misappropriation of assets 侵占资产 /PafIq
42.transactions without substance 虚假交易 x* ?-KS|
43.unusual pressures 异常压力 |#^wYZO1U
44.the suspected noncompliance 涉嫌存在违法行为 `A_CLVE
45.materialiy 重要性 @G@,)`p4?
46.exceed the materiality level 超过重要性水平 _Ryt|# y
47.approach the materiality level 接近重要性水平 %}elh79H*
48.an acceptably low level 可接受水平 *<c, x8\s9
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 U-&dn%Sq
50.misstatements or omissions 错报或漏报 US[{
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51.aggregate 总计 R*|y:T,H
52.subsequent events 期后事项 M_
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53.adjust the financial statements 调整财务报表 !<BJg3
54.perform additional audit procedures 实施追加的审计程序 P MV;A{T
55.audit risk 审计风险 @ qy
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56.detection risk 检查风险 {]BPSj{B
57.inappropriate audit opinion 不适当的审计意见 VRV*\*~$
58.material misstatement 重大的错报 z~f Zg6
59.tolerable misstatement 可容忍错报 E%8Op{zv_
60.the acceptable level of detection risk 可接受的检查风险