1.audit 审计 <j 93
2.attestation 鉴证 \
7QAk4I~
3.credibility 可信赖程度 Y!C=0& p
4.audit of financial statements 财务报表审计 w1-/U+0o
5.agreed-upon procedures 执行商定程序 H[ Dr
G6GA
6.high levels of assurance 高水平保证 }\E2Z[
7.compilation 编制 t'bzhPQO)f
8.reliability 可靠性 F^Yt\V~T
9.relevance 相关性 *%^Vq
10.professional skepticism 职业谨慎 G'/36M@
11.objectivity 客观性 ^w eU\
12. professional competence 专业胜任能力 0^VA,QkQ\
13.Senior/CPA-in-charge 项目经理 jFBL ElE
14.audit engagement letter 业务约定书 lS. */u*5
15.recurring audit 连续审计 8'Eu6H&$G
16.the client 委托人 3"HpM\A{A=
17.change CPA 更换注册会计师 Y4Hi<JWo
18.the existing CPA 现任注册会计师 #\kYGr-G)
19.the successor CPA 后任注册会计师 ,
4Vr,?"EO
20.the preceding CPA前任注册会计师 }VlX!/42
21.issue the audit report 出具审计报告 d>z?JD t
22.expert 专家 8-Ik .,}
23.the board of directors 董事会
Fh u(u
24.knowledge of the entity‘ s business 了解被审计单位情况 D }1Z TX_
25.assess material misstatement risks评估重大错报风险 _C3l 2v'I$
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 t1,sG8Z
27.a general knowledge of —— 初步了解―――的情况 |kL^k{=zV
28.a more knowledge of—— 进一步了解的情况 6mr5` 5~w
29.the prior year‘s working papers 以前年度工作底稿 )x1LOMe
30.minutes of meeting 会议纪要 ;6g &_6
31.business risks 经营风险 z\V u`Y z
32.appropriateness 适当性 v%(2l|M
33.accounting estimate 会计估计 d Ybb>rlu
34.management representations 管理层声明 /
lh3.\|
35.going concern assumption 持续经营假设 6$qn'K$
36.audit plan 审计计划 \8%64ZL`
37.significant audit areas 重点审计领域 Jrp{e("9
38.error 错误 @GzEhv
39.fraud舞弊 -7:J#T/\
40.modified or additional procedures 修改或追加审计程序 H
tIl;E
41.misappropriation of assets 侵占资产 f S50
42.transactions without substance 虚假交易 m&xyw9a
43.unusual pressures 异常压力 IKhpe5}
44.the suspected noncompliance 涉嫌存在违法行为 =p 9d4smbn
45.materialiy 重要性 !ydJ{\;
46.exceed the materiality level 超过重要性水平 )v&r^DR_
47.approach the materiality level 接近重要性水平 ]2kgG*^n"
48.an acceptably low level 可接受水平 |A".Mo_5
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 RkVU^N"
50.misstatements or omissions 错报或漏报 +Z0@z^6\
51.aggregate 总计 Fj<#*2{]B
52.subsequent events 期后事项 &DC
o;Ij;
53.adjust the financial statements 调整财务报表 Zi47)8
54.perform additional audit procedures 实施追加的审计程序 ;h> s=D,r
55.audit risk 审计风险 5a1)`2V2M
56.detection risk 检查风险 Ay'2! K,I
57.inappropriate audit opinion 不适当的审计意见 : *V1jp+
58.material misstatement 重大的错报 t0XM#9L
59.tolerable misstatement 可容忍错报 2 fp\s5%J}
60.the acceptable level of detection risk 可接受的检查风险
