1.audit 审计 VbR.tz
2.attestation 鉴证 ^k##a-t<_>
3.credibility 可信赖程度 1]`HX=cl
4.audit of financial statements 财务报表审计 ]~ UkD*Ct
5.agreed-upon procedures 执行商定程序 B(dL`]@Xm
6.high levels of assurance 高水平保证 FR"^?z?}p
7.compilation 编制 +,>bpp1
8.reliability 可靠性 l/NK.Jr
9.relevance 相关性 :h~!#;w_
10.professional skepticism 职业谨慎 0VPa;{i/
11.objectivity 客观性 KL`>mJo$
12. professional competence 专业胜任能力 J)NpG9iN
13.Senior/CPA-in-charge 项目经理 Vrh],xK7
14.audit engagement letter 业务约定书 [G/X
15.recurring audit 连续审计 AFED YRX
16.the client 委托人 Gzt5efygKt
17.change CPA 更换注册会计师 ~T9[\nU\
18.the existing CPA 现任注册会计师 --sb ;QG
19.the successor CPA 后任注册会计师 r%n[PK^(
20.the preceding CPA前任注册会计师 &0`7_g7G
21.issue the audit report 出具审计报告 i[#Tn52D
22.expert 专家 )v0vdAh'b
23.the board of directors 董事会 T7'$A!c
24.knowledge of the entity‘ s business 了解被审计单位情况 g2q=&eI"
25.assess material misstatement risks评估重大错报风险 .`].\Zykf
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :g";p.
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27.a general knowledge of —— 初步了解―――的情况 &pz8vWCk
28.a more knowledge of—— 进一步了解的情况 ZeZwzH)BD
29.the prior year‘s working papers 以前年度工作底稿 8{u01\0}
30.minutes of meeting 会议纪要 &@-glF5
31.business risks 经营风险 0f1#TgX
32.appropriateness 适当性 A?zW!'
33.accounting estimate 会计估计 cpV i9]
34.management representations 管理层声明 eGil`:JY"
35.going concern assumption 持续经营假设 {5JXg9um
36.audit plan 审计计划 0<9TyN6
37.significant audit areas 重点审计领域 wBET.l'd
38.error 错误 M-g
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39.fraud舞弊 p2K9R4
40.modified or additional procedures 修改或追加审计程序 T-TH.
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41.misappropriation of assets 侵占资产 r
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42.transactions without substance 虚假交易 qT4s*kq
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43.unusual pressures 异常压力 T\>=o]
44.the suspected noncompliance 涉嫌存在违法行为 ,z3b2$
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45.materialiy 重要性 }d(6N&;"zN
46.exceed the materiality level 超过重要性水平 4KnDXQ%
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 =qR
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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 }0G Ab2
50.misstatements or omissions 错报或漏报 U|nk86r
51.aggregate 总计 4Q5v8k=
52.subsequent events 期后事项 -E7\.K3
53.adjust the financial statements 调整财务报表 A-FwNo2"%
54.perform additional audit procedures 实施追加的审计程序 n C^'2z
55.audit risk 审计风险 2 OTpGl
56.detection risk 检查风险 NL 37Y{b
57.inappropriate audit opinion 不适当的审计意见 b}
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58.material misstatement 重大的错报 Kf.b
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59.tolerable misstatement 可容忍错报 j*{bM{~T<
60.the acceptable level of detection risk 可接受的检查风险