1.audit 审计 *=KexOa9
2.attestation 鉴证 Vtc)/OH
3.credibility 可信赖程度 d(dw]6I6
4.audit of financial statements 财务报表审计 /ltP@*bo
5.agreed-upon procedures 执行商定程序 hBs>2u|z9
6.high levels of assurance 高水平保证 1&>nL`E[3
7.compilation 编制 FcbA)7dD
8.reliability 可靠性 d5Eee^Qu/
9.relevance 相关性 -qnXa
10.professional skepticism 职业谨慎 a)yNXn8E_
11.objectivity 客观性 [b\lcQ8O
12. professional competence 专业胜任能力 vYTPZ@RL
13.Senior/CPA-in-charge 项目经理 jd*%.FDi{
14.audit engagement letter 业务约定书 au9Wo<mR
15.recurring audit 连续审计 JJZXSBAOU
16.the client 委托人 h-)A?%Xt
17.change CPA 更换注册会计师 j#.-MfB
18.the existing CPA 现任注册会计师 _<' kzOj
19.the successor CPA 后任注册会计师 v"?PhO/{=
20.the preceding CPA前任注册会计师 cB9KHq B
21.issue the audit report 出具审计报告 QP-<$P;~
22.expert 专家 NiQc2\4%
23.the board of directors 董事会 ,:Ix s^-
24.knowledge of the entity‘ s business 了解被审计单位情况 \t~u
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25.assess material misstatement risks评估重大错报风险 h0EGhJs
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 H:nu>pzt
27.a general knowledge of —— 初步了解―――的情况 'c+qBSDA
28.a more knowledge of—— 进一步了解的情况 c6}xnH
29.the prior year‘s working papers 以前年度工作底稿 7>e~i,
30.minutes of meeting 会议纪要 yP=isi#dDY
31.business risks 经营风险 gQcr'[[a
32.appropriateness 适当性 DF&jZ[##
33.accounting estimate 会计估计 c75vAKZ2
34.management representations 管理层声明 '<E8<bi
35.going concern assumption 持续经营假设 KzH}5:qI
36.audit plan 审计计划 T`2fPxM:cZ
37.significant audit areas 重点审计领域 zR/p}Wu|!
38.error 错误 ez<wEtS
39.fraud舞弊 Exo`Z`m`U
40.modified or additional procedures 修改或追加审计程序 R`3>0LrC8
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 `8b6
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43.unusual pressures 异常压力 nN]vu
44.the suspected noncompliance 涉嫌存在违法行为 K]]rOF
45.materialiy 重要性 <OO/Tn'a
46.exceed the materiality level 超过重要性水平 $Q7E#
47.approach the materiality level 接近重要性水平 \?ws0Ax
48.an acceptably low level 可接受水平 mUY:S
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 !JQ~r@j
50.misstatements or omissions 错报或漏报 ,/?V+3l
51.aggregate 总计 KD3To%
52.subsequent events 期后事项 !Z2n;.w
53.adjust the financial statements 调整财务报表 0tL/:zID
54.perform additional audit procedures 实施追加的审计程序 gm8Tm$fY
55.audit risk 审计风险 e~~k}2
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56.detection risk 检查风险 s&_O2(l
57.inappropriate audit opinion 不适当的审计意见 E@}j}/%'O
58.material misstatement 重大的错报 v
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59.tolerable misstatement 可容忍错报 ~ M>z
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60.the acceptable level of detection risk 可接受的检查风险