1.audit 审计 +'Ge
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2.attestation 鉴证 fzKKK+
3.credibility 可信赖程度 c"z%AzUV'
4.audit of financial statements 财务报表审计 rb_G0/R
5.agreed-upon procedures 执行商定程序 ]t=>#
6.high levels of assurance 高水平保证 f/c}XCH_h
7.compilation 编制 cQ8:;-M
8.reliability 可靠性 /d=$,q1
9.relevance 相关性 ~xJD3Qf
10.professional skepticism 职业谨慎 O:x=yj%^
11.objectivity 客观性 };+s0:H
12. professional competence 专业胜任能力 ;|^fAc~9{r
13.Senior/CPA-in-charge 项目经理 foFn`?L
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14.audit engagement letter 业务约定书 d}=p-s.GA
15.recurring audit 连续审计 {l6]O
16.the client 委托人 qQ_B[?+W
17.change CPA 更换注册会计师 k@Tt,.];
18.the existing CPA 现任注册会计师 W#wM PsB
19.the successor CPA 后任注册会计师 m,KY_1%M
20.the preceding CPA前任注册会计师 +\ySx^vi
21.issue the audit report 出具审计报告 hB.dqv]^
22.expert 专家 fU}w
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23.the board of directors 董事会 Z
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24.knowledge of the entity‘ s business 了解被审计单位情况 ;F+%{LgKl
25.assess material misstatement risks评估重大错报风险 ~9c9@!RA2
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 B
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27.a general knowledge of —— 初步了解―――的情况 Qh[t##I/
28.a more knowledge of—— 进一步了解的情况 +?<j
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29.the prior year‘s working papers 以前年度工作底稿 QCo^#-
30.minutes of meeting 会议纪要 _SaK]7}m!
31.business risks 经营风险 @bx2=
32.appropriateness 适当性 ~4^e a
33.accounting estimate 会计估计 ?gtkf[0B|
34.management representations 管理层声明 |l|]Tw
35.going concern assumption 持续经营假设 }cT}G;L'-
36.audit plan 审计计划 tWiV0PTI
37.significant audit areas 重点审计领域 G#V22Wca8
38.error 错误 J53;w:O
39.fraud舞弊 (wfg84
40.modified or additional procedures 修改或追加审计程序 [GuDMl3hC
41.misappropriation of assets 侵占资产 `R> O5Rv
42.transactions without substance 虚假交易 T
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43.unusual pressures 异常压力 E;4a(o]{t
44.the suspected noncompliance 涉嫌存在违法行为 M<)2
45.materialiy 重要性 x\DkS
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46.exceed the materiality level 超过重要性水平 A-io-P7qyj
47.approach the materiality level 接近重要性水平 w}0Qy
48.an acceptably low level 可接受水平 ]| yH8 m
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 wj^I1;lO
50.misstatements or omissions 错报或漏报 -AT@M1K7%
51.aggregate 总计 ~c^-DAgB
52.subsequent events 期后事项 6&Dvp1`m
53.adjust the financial statements 调整财务报表 ,gvX ~k
54.perform additional audit procedures 实施追加的审计程序 yjq
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55.audit risk 审计风险 "!tB";n
56.detection risk 检查风险 IMZKlU3
57.inappropriate audit opinion 不适当的审计意见 [UH5D~Yx
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 kTz
60.the acceptable level of detection risk 可接受的检查风险