1.audit 审计 pj@Yqg/
2.attestation 鉴证 @ AggznA8
3.credibility 可信赖程度 $2is3; h
4.audit of financial statements 财务报表审计 wzbz }P>
5.agreed-upon procedures 执行商定程序 d/4ubf+$k
6.high levels of assurance 高水平保证 Z?C4a }
7.compilation 编制 IadK@?X6j
8.reliability 可靠性 j`hNZ % a
9.relevance 相关性
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10.professional skepticism 职业谨慎 7 y>(H<^>
11.objectivity 客观性 c-`37. J
12. professional competence 专业胜任能力 -O /T?H
13.Senior/CPA-in-charge 项目经理 3F
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14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 bZK+9IR
16.the client 委托人 15JsmA*Q
17.change CPA 更换注册会计师 O&52o]k5l
18.the existing CPA 现任注册会计师 6."PS4}:
19.the successor CPA 后任注册会计师 n{z8Ao%
20.the preceding CPA前任注册会计师 lh~<s2[R
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21.issue the audit report 出具审计报告 * F|i&2
22.expert 专家 qK A_ A%
23.the board of directors 董事会 j7,13,t1-
24.knowledge of the entity‘ s business 了解被审计单位情况 bu_/R~&3{
25.assess material misstatement risks评估重大错报风险 /!-J5 3K
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 |;~nI'0O])
27.a general knowledge of —— 初步了解―――的情况 1O23"o5=
28.a more knowledge of—— 进一步了解的情况 4 * H(sq
29.the prior year‘s working papers 以前年度工作底稿 X;(oz]tr$
30.minutes of meeting 会议纪要 e7lo!( > #
31.business risks 经营风险 C )U # T)
32.appropriateness 适当性 V*>73I
33.accounting estimate 会计估计 gh'kUZG
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34.management representations 管理层声明 Q|Nzbmwh
35.going concern assumption 持续经营假设 2c"/ QT
36.audit plan 审计计划 gu^_iU
37.significant audit areas 重点审计领域 \u{Jf'g
38.error 错误 ~K_ ]N/ >
39.fraud舞弊 ZRX^^y N
40.modified or additional procedures 修改或追加审计程序 [6G=yp
41.misappropriation of assets 侵占资产 k"5 `
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42.transactions without substance 虚假交易 g(KK9Unu
43.unusual pressures 异常压力 H E@-uh
44.the suspected noncompliance 涉嫌存在违法行为 $1b]xQ
45.materialiy 重要性 `!<x
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46.exceed the materiality level 超过重要性水平 bG "6pU
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 L,E-z_<p
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 aD? # ,
50.misstatements or omissions 错报或漏报 A\Lr<{Jh
51.aggregate 总计 @>+^W&
52.subsequent events 期后事项 <=$rU232}
53.adjust the financial statements 调整财务报表 ix(U:'{
54.perform additional audit procedures 实施追加的审计程序 gHp'3SnS
55.audit risk 审计风险 }!eF
56.detection risk 检查风险 H U:1f)a a
57.inappropriate audit opinion 不适当的审计意见 ! Zno [R
58.material misstatement 重大的错报 r(PJ~8)(=
59.tolerable misstatement 可容忍错报 7ytm .lU
60.the acceptable level of detection risk 可接受的检查风险
