1.audit 审计 =C[2"Y4JK0
2.attestation 鉴证 6'^Gh B
3.credibility 可信赖程度 JL7"}^
4.audit of financial statements 财务报表审计 5{@Hpj/B
5.agreed-upon procedures 执行商定程序 WV8?zB1
6.high levels of assurance 高水平保证 O(Tdn;1
7.compilation 编制 nYF *f
8.reliability 可靠性 ]rs7%$ZW
9.relevance 相关性 ~1`ZPLVG
10.professional skepticism 职业谨慎 :.k)!
11.objectivity 客观性 |,G=k,?_p
12. professional competence 专业胜任能力 IRxFcLk
13.Senior/CPA-in-charge 项目经理 ZvS|a~jO
14.audit engagement letter 业务约定书 \B<A.,i4
15.recurring audit 连续审计 vMQvq9T}
16.the client 委托人 DwL4?!E
17.change CPA 更换注册会计师 ^:yg,cS|Be
18.the existing CPA 现任注册会计师 NIQX?|;b{
19.the successor CPA 后任注册会计师 O [81nlhS0
20.the preceding CPA前任注册会计师 wv ~?<DF
21.issue the audit report 出具审计报告 ^z^ UFW
22.expert 专家 3?"JFfYU,'
23.the board of directors 董事会 `PY
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24.knowledge of the entity‘ s business 了解被审计单位情况 L< gp "e
25.assess material misstatement risks评估重大错报风险 h{sY5d'D
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 b[MdA|C%j
27.a general knowledge of —— 初步了解―――的情况 2EdKxw3$]
28.a more knowledge of—— 进一步了解的情况 %j[DG_
29.the prior year‘s working papers 以前年度工作底稿 5>e3srKu
30.minutes of meeting 会议纪要 fy(i<L
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31.business risks 经营风险 A>c/q&WUk
32.appropriateness 适当性 N]k(
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33.accounting estimate 会计估计 w<uK-]t
34.management representations 管理层声明 mN9Uyz5G
35.going concern assumption 持续经营假设 M_4:~&N$
36.audit plan 审计计划 njk1x
37.significant audit areas 重点审计领域 ?xTh}Sky
38.error 错误 VS:UVe
39.fraud舞弊 \*_@`1m
40.modified or additional procedures 修改或追加审计程序 l9 |x7GB
41.misappropriation of assets 侵占资产 ly{Q>MBM
42.transactions without substance 虚假交易 zMXlLRC0
43.unusual pressures 异常压力 -UPlQL
44.the suspected noncompliance 涉嫌存在违法行为 nn"Wn2ciS
45.materialiy 重要性 '|\et aD
46.exceed the materiality level 超过重要性水平 &d`z|Gx9
47.approach the materiality level 接近重要性水平 y,*>+xk,
48.an acceptably low level 可接受水平 Eoj 2l&\
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 es` A<
50.misstatements or omissions 错报或漏报 4+V+
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51.aggregate 总计 8%$Vj
52.subsequent events 期后事项 ww]^H$In
53.adjust the financial statements 调整财务报表 YGA("<
54.perform additional audit procedures 实施追加的审计程序 v
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55.audit risk 审计风险 G$5N8k[2
56.detection risk 检查风险 tv)U 7K0
57.inappropriate audit opinion 不适当的审计意见 @R|Gz/
58.material misstatement 重大的错报 "\'g2|A
59.tolerable misstatement 可容忍错报 NdS6j'%B@7
60.the acceptable level of detection risk 可接受的检查风险