1.audit 审计 ajS B3}PN
2.attestation 鉴证 wg FX')l:
3.credibility 可信赖程度 A5ng gg4
4.audit of financial statements 财务报表审计 HE&)N
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5.agreed-upon procedures 执行商定程序 \F|)w| v
6.high levels of assurance 高水平保证 5wue2/gl
7.compilation 编制 6 f*:;
8.reliability 可靠性 ]IV{;{ E)
9.relevance 相关性 Ix bQ6
10.professional skepticism 职业谨慎 Bsa;,
11.objectivity 客观性 t3)6R(JC
12. professional competence 专业胜任能力 5*44QV
13.Senior/CPA-in-charge 项目经理 Ul8HWk[6Iw
14.audit engagement letter 业务约定书 m)A :w.o
15.recurring audit 连续审计 x? L0R{?WW
16.the client 委托人 z|pt)Xl
17.change CPA 更换注册会计师 xJ>5 ol
18.the existing CPA 现任注册会计师 =Kj{wA
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19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 Im6gWDdq@6
21.issue the audit report 出具审计报告 A4zI1QF
22.expert 专家 'g%:/lwA
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 riW9l6s'
25.assess material misstatement risks评估重大错报风险 .i*oZ'[X
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 'V]C.`9c
27.a general knowledge of —— 初步了解―――的情况 j|KDgI<0
28.a more knowledge of—— 进一步了解的情况 8 dR `T}
29.the prior year‘s working papers 以前年度工作底稿 d*8*9CpO:
30.minutes of meeting 会议纪要 eha|cAq
31.business risks 经营风险 lC($@sC %
32.appropriateness 适当性 n.g-%4\q
33.accounting estimate 会计估计 g+B7~Z5,
34.management representations 管理层声明 0OO[@Ht
35.going concern assumption 持续经营假设 8i',~[
36.audit plan 审计计划 fXMY.X>f
37.significant audit areas 重点审计领域
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38.error 错误 UF-&L:s[
39.fraud舞弊 c ^I^jg2v
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 4aArxJ
42.transactions without substance 虚假交易 r;{ $x
43.unusual pressures 异常压力 Gwk$<6E
44.the suspected noncompliance 涉嫌存在违法行为 t
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45.materialiy 重要性 -=5~ h
46.exceed the materiality level 超过重要性水平 O50_qu33ju
47.approach the materiality level 接近重要性水平 u\ _yjv#
48.an acceptably low level 可接受水平 UOb ` @#
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 >ZJ]yhbhK
50.misstatements or omissions 错报或漏报 ^]sb=Amw
51.aggregate 总计 x+cL(R
52.subsequent events 期后事项 lJ;Wi
53.adjust the financial statements 调整财务报表 \- yI
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54.perform additional audit procedures 实施追加的审计程序 4s 7
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55.audit risk 审计风险 Q yw@ r
56.detection risk 检查风险 uXc;!*
57.inappropriate audit opinion 不适当的审计意见 QF/ULW0G!
58.material misstatement 重大的错报 pVc+}Wzh
59.tolerable misstatement 可容忍错报 Xf4 ~e(O
60.the acceptable level of detection risk 可接受的检查风险
