1.audit 审计 n!%'%%o2v
2.attestation 鉴证 N
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3.credibility 可信赖程度 h3P ^W(=&
4.audit of financial statements 财务报表审计 SsQg8d
5.agreed-upon procedures 执行商定程序 "%K[kA6
6.high levels of assurance 高水平保证 kTm>`.kKJ=
7.compilation 编制 a
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8.reliability 可靠性 ] F2{:RW
9.relevance 相关性
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10.professional skepticism 职业谨慎 3zo:)N \K
11.objectivity 客观性 <{1=4P A
12. professional competence 专业胜任能力 p/'09FY+ U
13.Senior/CPA-in-charge 项目经理 JI|MR #_u
14.audit engagement letter 业务约定书 M]A!jW tE
15.recurring audit 连续审计 >d$Sh`a6
16.the client 委托人 dR
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17.change CPA 更换注册会计师 L'<.#(|
18.the existing CPA 现任注册会计师 $;B
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19.the successor CPA 后任注册会计师 ^THyo
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20.the preceding CPA前任注册会计师 rjL4t^rT
21.issue the audit report 出具审计报告 lAo S 9w
22.expert 专家 zfm#yDf
23.the board of directors 董事会 i
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24.knowledge of the entity‘ s business 了解被审计单位情况 tz/NR/[
25.assess material misstatement risks评估重大错报风险 gR@," 6b3
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 f"0?_cG{%
27.a general knowledge of —— 初步了解―――的情况 qp55U*
28.a more knowledge of—— 进一步了解的情况 4,?ZNyl
29.the prior year‘s working papers 以前年度工作底稿 & _mp!&5XV
30.minutes of meeting 会议纪要 xc_-1u4a9
31.business risks 经营风险 Hjc *W Tu
32.appropriateness 适当性 `6 ?.ihV
33.accounting estimate 会计估计 4pZ=CB
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34.management representations 管理层声明 e\
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35.going concern assumption 持续经营假设 = K3NKPUI
36.audit plan 审计计划 Jn)DZv8?
37.significant audit areas 重点审计领域 qt4^e7
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38.error 错误 :x36Z4:
39.fraud舞弊 NLF
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40.modified or additional procedures 修改或追加审计程序 X"O^4MnvI
41.misappropriation of assets 侵占资产 : 5<u!-}
42.transactions without substance 虚假交易 jt6,id)&
43.unusual pressures 异常压力 _ A,mY6 *
44.the suspected noncompliance 涉嫌存在违法行为 >IE`, fe
45.materialiy 重要性 +/DT#}JE
46.exceed the materiality level 超过重要性水平 ($[)Tcq*~
47.approach the materiality level 接近重要性水平 y\c-I!6>26
48.an acceptably low level 可接受水平 @V qI+5TA
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 +~eybm;
50.misstatements or omissions 错报或漏报 P%Tffsl
51.aggregate 总计 _X]S`e1F
52.subsequent events 期后事项 CC.ri3+.
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 >PoVK{&y
55.audit risk 审计风险 fQ_(2+ FM
56.detection risk 检查风险 S F&EVRv
57.inappropriate audit opinion 不适当的审计意见 QT7PCHP
58.material misstatement 重大的错报 c,_??8
59.tolerable misstatement 可容忍错报 I Jv+si:k
60.the acceptable level of detection risk 可接受的检查风险
