1.audit 审计 |s=)*DZv
2.attestation 鉴证 R0
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3.credibility 可信赖程度 F
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4.audit of financial statements 财务报表审计 d'q,:="c
5.agreed-upon procedures 执行商定程序 :Fu.S1j$
6.high levels of assurance 高水平保证 dy`K5lC@
7.compilation 编制 3y<;fdS7
8.reliability 可靠性 g"^<LX-
9.relevance 相关性 i#=s_v8
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ^* `hJ48u
12. professional competence 专业胜任能力 Xb.
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13.Senior/CPA-in-charge 项目经理 "'~55bG
14.audit engagement letter 业务约定书 tWT@%(
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15.recurring audit 连续审计 U TC|8
16.the client 委托人 1ti+
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17.change CPA 更换注册会计师 C/U^8,6\n
18.the existing CPA 现任注册会计师 [HL XWu3
19.the successor CPA 后任注册会计师 R$sG*=a!8j
20.the preceding CPA前任注册会计师 ncjt v"2R
21.issue the audit report 出具审计报告
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22.expert 专家 ?%(:
23.the board of directors 董事会 fI WOo >)D
24.knowledge of the entity‘ s business 了解被审计单位情况 ha&2V=
25.assess material misstatement risks评估重大错报风险 rzsAnLxo
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 B=8],_
27.a general knowledge of —— 初步了解―――的情况 D% v{[ KY
28.a more knowledge of—— 进一步了解的情况 5R"iF+p4
29.the prior year‘s working papers 以前年度工作底稿 %L, mj
30.minutes of meeting 会议纪要 Xz4T_- X8d
31.business risks 经营风险 &>,c..Ke
32.appropriateness 适当性 #0GvL=}k
33.accounting estimate 会计估计 )! +~q!A
34.management representations 管理层声明 ?H3Ls~R
35.going concern assumption 持续经营假设 _[SW8 9zk
36.audit plan 审计计划 gn4+$ f~w
37.significant audit areas 重点审计领域 xy;u"JY*
38.error 错误
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39.fraud舞弊 }]VFLBl`w
40.modified or additional procedures 修改或追加审计程序 z3> ldT
41.misappropriation of assets 侵占资产 _!2bZ:emG
42.transactions without substance 虚假交易 .ww~'5b0
43.unusual pressures 异常压力 }M*yE]LL;Z
44.the suspected noncompliance 涉嫌存在违法行为 F5s Pd
45.materialiy 重要性 6N+ ]g/_a
46.exceed the materiality level 超过重要性水平 F`))qCgg]
47.approach the materiality level 接近重要性水平 kn9ul3c
48.an acceptably low level 可接受水平 gn,D9d+
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 ^V,?n@c!
50.misstatements or omissions 错报或漏报 jjLx60|{
51.aggregate 总计 ]l/ PyX
52.subsequent events 期后事项 5\S
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53.adjust the financial statements 调整财务报表 j AXKp
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54.perform additional audit procedures 实施追加的审计程序 # O
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55.audit risk 审计风险 U4s)3jDw
56.detection risk 检查风险 v%^"N_ ]
57.inappropriate audit opinion 不适当的审计意见 lFJDdf2:$C
58.material misstatement 重大的错报 csK;GSp}
59.tolerable misstatement 可容忍错报 MEKsL 7
60.the acceptable level of detection risk 可接受的检查风险
