1.audit 审计 n1`T#%e
2.attestation 鉴证 Igiq
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3.credibility 可信赖程度 :,=Fx</H
4.audit of financial statements 财务报表审计 K-Y* T}?
5.agreed-upon procedures 执行商定程序 G\IocZ3Gz
6.high levels of assurance 高水平保证 p
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7.compilation 编制 0eaUorm)
8.reliability 可靠性 Oylp:_<aT
9.relevance 相关性 ][ N) 2_^M
10.professional skepticism 职业谨慎 "] 9_Fv
11.objectivity 客观性 H.;yLL=
12. professional competence 专业胜任能力 z
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13.Senior/CPA-in-charge 项目经理 !Ba3` B5l
14.audit engagement letter 业务约定书 Ty iU1, oO
15.recurring audit 连续审计 <W9) Bq4
16.the client 委托人 *kV#)j
17.change CPA 更换注册会计师 $u- lo|
18.the existing CPA 现任注册会计师 DwC@"i.
19.the successor CPA 后任注册会计师 nR #a)et
20.the preceding CPA前任注册会计师 oYGUjI
21.issue the audit report 出具审计报告 :'b%5/ ^q
22.expert 专家 |7Yvq%E
23.the board of directors 董事会 Bzwx0c2VY8
24.knowledge of the entity‘ s business 了解被审计单位情况 |<7i|J
25.assess material misstatement risks评估重大错报风险 .k|-Ks |d|
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %L.rcbg:<c
27.a general knowledge of —— 初步了解―――的情况 c8!j6\dC*
28.a more knowledge of—— 进一步了解的情况 Hm<M@ M$aG
29.the prior year‘s working papers 以前年度工作底稿 _fe0,
30.minutes of meeting 会议纪要 KXDz'9_
31.business risks 经营风险 rGAFp,}-f
32.appropriateness 适当性 {K
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33.accounting estimate 会计估计 y>&VtN{E
34.management representations 管理层声明 Xd5!
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35.going concern assumption 持续经营假设 jBGG2[hV
36.audit plan 审计计划 Ld'EA BM
37.significant audit areas 重点审计领域 `,Q <YT ~
38.error 错误 gx&\Kw6HM
39.fraud舞弊 xBt4~q;#sE
40.modified or additional procedures 修改或追加审计程序 vJzx P y|
41.misappropriation of assets 侵占资产 5! 2J;.&
42.transactions without substance 虚假交易 MH2OqiCI
43.unusual pressures 异常压力 ENpaaW@!Y
44.the suspected noncompliance 涉嫌存在违法行为 W=(MsuirO
45.materialiy 重要性 1XC*|
46.exceed the materiality level 超过重要性水平 `=PB2 '
47.approach the materiality level 接近重要性水平 hu`L v
48.an acceptably low level 可接受水平 _g^E%@'W
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 K7y!s :rg!
50.misstatements or omissions 错报或漏报 X~` . }
51.aggregate 总计 ktdz@f
52.subsequent events 期后事项 9 #.<E5:
53.adjust the financial statements 调整财务报表 ;N9n'Sq4
54.perform additional audit procedures 实施追加的审计程序 =t ~ +63)
55.audit risk 审计风险 S]S p Z8
56.detection risk 检查风险 fB@K'JQG
57.inappropriate audit opinion 不适当的审计意见 P((S2"D<4
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 h,Y{t?Of
60.the acceptable level of detection risk 可接受的检查风险
