1.audit 审计 QK&<im-
2.attestation 鉴证 8OqG{jmG
3.credibility 可信赖程度 xqmP/1=NO
4.audit of financial statements 财务报表审计 t(?m!Z?tb
5.agreed-upon procedures 执行商定程序 ,oT?-PC$z
6.high levels of assurance 高水平保证 ~!E%GCyFy
7.compilation 编制 vE;`y46&r
8.reliability 可靠性 n9<QSX&~<
9.relevance 相关性 1RY}mq
10.professional skepticism 职业谨慎 *P 5Xy@:
11.objectivity 客观性 w [I%Id;E
12. professional competence 专业胜任能力 T#DJQ"$
13.Senior/CPA-in-charge 项目经理 T|GRkxd,E3
14.audit engagement letter 业务约定书 Y\(Q
15.recurring audit 连续审计 B#&U5fSw+0
16.the client 委托人 MlkTrKdGi
17.change CPA 更换注册会计师 !sfOde)$
18.the existing CPA 现任注册会计师 Fx~=mYU
19.the successor CPA 后任注册会计师 8wp)aGTcU
20.the preceding CPA前任注册会计师 R;.zS^LL
21.issue the audit report 出具审计报告 <:-|>R".
22.expert 专家 sI,T"D?
23.the board of directors 董事会 {# ;e{v
24.knowledge of the entity‘ s business 了解被审计单位情况 -\b~R7VQ
25.assess material misstatement risks评估重大错报风险 @
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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 l]%_D*<Y
27.a general knowledge of —— 初步了解―――的情况 >M<rr!|
28.a more knowledge of—— 进一步了解的情况 >:4}OylhM
29.the prior year‘s working papers 以前年度工作底稿 ^2mmgN
30.minutes of meeting 会议纪要 5u'"m
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31.business risks 经营风险 B=%cXW,
32.appropriateness 适当性 \m1r(*Ar
33.accounting estimate 会计估计 AFGWlC#`
34.management representations 管理层声明 pa N )t
35.going concern assumption 持续经营假设 @aN<nd`q)
36.audit plan 审计计划 g05:A0X#
37.significant audit areas 重点审计领域 kLU$8L
38.error 错误 ZMids"Xdf
39.fraud舞弊 ,'v ]U@WK
40.modified or additional procedures 修改或追加审计程序 :/c=."z.
41.misappropriation of assets 侵占资产 {-2I^Ym 5i
42.transactions without substance 虚假交易 fKY6stJE
43.unusual pressures 异常压力 AH{]tE
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 d^
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46.exceed the materiality level 超过重要性水平 %k_R;/fjW
47.approach the materiality level 接近重要性水平 }_u1'
48.an acceptably low level 可接受水平 <%#M&9d)E
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?)4@
50.misstatements or omissions 错报或漏报 v
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51.aggregate 总计 !e*Q2H+
52.subsequent events 期后事项 F&<si:}KB
53.adjust the financial statements 调整财务报表 r@5_LD@f
54.perform additional audit procedures 实施追加的审计程序 dqwAQ-x
55.audit risk 审计风险 &?f{.
56.detection risk 检查风险 A1Ia9@=Mf
57.inappropriate audit opinion 不适当的审计意见 n"N!76
58.material misstatement 重大的错报 ~cbq5||
59.tolerable misstatement 可容忍错报 wASgdGoy
60.the acceptable level of detection risk 可接受的检查风险