1.audit 审计 1K#%mV_
2.attestation 鉴证 nV:RL|p2jw
3.credibility 可信赖程度 t
i&!_
4.audit of financial statements 财务报表审计 b($9gre>mI
5.agreed-upon procedures 执行商定程序 =4[
U<opP
6.high levels of assurance 高水平保证 6Vgxfic
7.compilation 编制 ^ItL_4
8.reliability 可靠性 x,NV{uG$n
9.relevance 相关性 M3G ecjR
10.professional skepticism 职业谨慎 !o`riQLs>
11.objectivity 客观性 B3|G&Kg
12. professional competence 专业胜任能力 )7C+hQe
13.Senior/CPA-in-charge 项目经理 %p:Z(zU
14.audit engagement letter 业务约定书 SM8f"H28
15.recurring audit 连续审计 "+M0lGTB
16.the client 委托人 EQtY b"_
17.change CPA 更换注册会计师 k4PXH
18.the existing CPA 现任注册会计师 %Yt;)q3U
19.the successor CPA 后任注册会计师 bkuJN%
20.the preceding CPA前任注册会计师 UHgW-N"
21.issue the audit report 出具审计报告 !k Heslvi
22.expert 专家 .ah[!O
23.the board of directors 董事会 )(9[> _+40
24.knowledge of the entity‘ s business 了解被审计单位情况 I!#WXK
25.assess material misstatement risks评估重大错报风险 [<|$If99\
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #-i#mbZ e
27.a general knowledge of —— 初步了解―――的情况 Bg[_MDWc-P
28.a more knowledge of—— 进一步了解的情况 M._;3_)%/
29.the prior year‘s working papers 以前年度工作底稿 klAvi%^jE
30.minutes of meeting 会议纪要 VAo`R9^D#
31.business risks 经营风险 3a|pk4M
32.appropriateness 适当性 AJ3%Z$JJ;s
33.accounting estimate 会计估计 ;F_P<b 2
34.management representations 管理层声明 $>7T s>8
35.going concern assumption 持续经营假设 kl1/(
36.audit plan 审计计划 OdpHF~(Y/
37.significant audit areas 重点审计领域 D\Y,2!I
38.error 错误 S5kD|kJ
39.fraud舞弊 Qz89=#W
40.modified or additional procedures 修改或追加审计程序 9}_'
41.misappropriation of assets 侵占资产 t3AmXx
42.transactions without substance 虚假交易 +z[+kir
43.unusual pressures 异常压力 $<9u:.9xf
44.the suspected noncompliance 涉嫌存在违法行为 f@gvDo]Y
45.materialiy 重要性 =W&m{F96
46.exceed the materiality level 超过重要性水平 7GTDe'T
47.approach the materiality level 接近重要性水平 (*b<IGi;
48.an acceptably low level 可接受水平 Be9,m!on
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 XG!6[o;
50.misstatements or omissions 错报或漏报 ^f57qc3nF
51.aggregate 总计 `v-O 4Pk
52.subsequent events 期后事项 d}%-vm} 0
53.adjust the financial statements 调整财务报表 -&Q+x,.%
54.perform additional audit procedures 实施追加的审计程序 N/'8W9#6
55.audit risk 审计风险 yh/JHo;
56.detection risk 检查风险 4K\o2p?4
57.inappropriate audit opinion 不适当的审计意见 Sl-9im1
58.material misstatement 重大的错报 h$}PQ
59.tolerable misstatement 可容忍错报 _%e
r,Ed
60.the acceptable level of detection risk 可接受的检查风险