1.audit 审计 e%7#e%1s
2.attestation 鉴证 9El{>&Fs4
3.credibility 可信赖程度 AJ#YjkO>]
4.audit of financial statements 财务报表审计 01]W@\(
5.agreed-upon procedures 执行商定程序 Q5 o0!w
6.high levels of assurance 高水平保证 YWk+}y}^d
7.compilation 编制 6J-=6t|
8.reliability 可靠性 5OAb6k'
9.relevance 相关性 @j(2tJ,w
10.professional skepticism 职业谨慎 fP\*5|7%R
11.objectivity 客观性 S]&aDg1y}
12. professional competence 专业胜任能力 ClPE_Cfw~
13.Senior/CPA-in-charge 项目经理 .`&k`
14.audit engagement letter 业务约定书 yRp&pUtb
15.recurring audit 连续审计 ? Z2`f6;W4
16.the client 委托人 lpbcpB
17.change CPA 更换注册会计师 $
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18.the existing CPA 现任注册会计师 nH+wU;M
19.the successor CPA 后任注册会计师 4`+R
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20.the preceding CPA前任注册会计师 cCG!X%9
21.issue the audit report 出具审计报告 S.U#lAn(
22.expert 专家 @)ls+}=Y
23.the board of directors 董事会 ~*tn|?%
24.knowledge of the entity‘ s business 了解被审计单位情况 @qF:v]=_@
25.assess material misstatement risks评估重大错报风险 1V,DcolRY
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 Nr*o
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27.a general knowledge of —— 初步了解―――的情况 emT/H95|,
28.a more knowledge of—— 进一步了解的情况 +z~bH!$2
29.the prior year‘s working papers 以前年度工作底稿 *qr>x8OGp
30.minutes of meeting 会议纪要 mWMtz]M}
31.business risks 经营风险 "|E'E"_1
32.appropriateness 适当性 \23m*3"W
33.accounting estimate 会计估计 a3Xd~Qs
34.management representations 管理层声明 j:HIcCp
35.going concern assumption 持续经营假设 xo!2GPD.
36.audit plan 审计计划 eyn-bw
37.significant audit areas 重点审计领域 Xhpcu1nA
38.error 错误 AU8sU?=
39.fraud舞弊 ~bw=;xF{3
40.modified or additional procedures 修改或追加审计程序 srS)"Jt
41.misappropriation of assets 侵占资产 =8Z-ORW51
42.transactions without substance 虚假交易 }E&:
43.unusual pressures 异常压力 D]WrPWL8v
44.the suspected noncompliance 涉嫌存在违法行为 7gRR/&ZK
45.materialiy 重要性 xg'xuz$U
46.exceed the materiality level 超过重要性水平 P<LmCYm
47.approach the materiality level 接近重要性水平 ]i>,oxBWe
48.an acceptably low level 可接受水平 nJwP|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 LMLrH.
50.misstatements or omissions 错报或漏报 UC.kI&A
51.aggregate 总计 Ggbz
52.subsequent events 期后事项 "EZpTy}Ee
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 /^WOrMR
55.audit risk 审计风险 *bzqH 2h8
56.detection risk 检查风险 ^W~8)Rbf
57.inappropriate audit opinion 不适当的审计意见 >Udq{<]#r
58.material misstatement 重大的错报 {"|la;*I
59.tolerable misstatement 可容忍错报 &