1.audit 审计 ojUBa/
2.attestation 鉴证 -dZ7;n5&_
3.credibility 可信赖程度 ]xfu @ ''
4.audit of financial statements 财务报表审计 { Jwh .bJ
5.agreed-upon procedures 执行商定程序 U,~\}$< I
6.high levels of assurance 高水平保证 Y6 &w0~?!
7.compilation 编制 JZ]4?_l
8.reliability 可靠性 O}"VK
9.relevance 相关性 % sbDH
10.professional skepticism 职业谨慎 seB ^ o}
11.objectivity 客观性 > @rsh-Z
12. professional competence 专业胜任能力 j"9bt GX
13.Senior/CPA-in-charge 项目经理 fOtL6/?
14.audit engagement letter 业务约定书 VE6
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15.recurring audit 连续审计 7q^o sOj"
16.the client 委托人 D:/^TEib
17.change CPA 更换注册会计师 \f5$L`
18.the existing CPA 现任注册会计师 5O% Q*\(
19.the successor CPA 后任注册会计师 HSE9-c =
20.the preceding CPA前任注册会计师 LaG./+IP
21.issue the audit report 出具审计报告 %!mJ nc%
22.expert 专家 "FwbhD0Gb
23.the board of directors 董事会 {.K >9#^m
24.knowledge of the entity‘ s business 了解被审计单位情况 GBFYa6\4sT
25.assess material misstatement risks评估重大错报风险 cLEBcTx
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 py6
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27.a general knowledge of —— 初步了解―――的情况 T;IaVMFG|d
28.a more knowledge of—— 进一步了解的情况 "k o?AUt
29.the prior year‘s working papers 以前年度工作底稿 s= h
30.minutes of meeting 会议纪要 MuQyHEDF
31.business risks 经营风险 Az 8>^| @
32.appropriateness 适当性 vT#zc
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33.accounting estimate 会计估计 waz)jEk
34.management representations 管理层声明 B\G? dmo
35.going concern assumption 持续经营假设 ;!v2kVuS]
36.audit plan 审计计划 `lX |yy"
37.significant audit areas 重点审计领域 Mk Er|w'
38.error 错误 u^8:/
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39.fraud舞弊 E LZCrh6*
40.modified or additional procedures 修改或追加审计程序 FctqE/>}I
41.misappropriation of assets 侵占资产 M_ <O'Ii3
42.transactions without substance 虚假交易 .DiH)
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 ^mz&L |h
45.materialiy 重要性 -,C">T%\
46.exceed the materiality level 超过重要性水平 8D@H4O.
47.approach the materiality level 接近重要性水平 rXPq'k'h#-
48.an acceptably low level 可接受水平 o{f|==<t3#
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 ms@*JCL!t
50.misstatements or omissions 错报或漏报 SSEK9UX
51.aggregate 总计 yV,ki^
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52.subsequent events 期后事项 ~za=yZo7(
53.adjust the financial statements 调整财务报表 {EE/3e@
54.perform additional audit procedures 实施追加的审计程序 h,o/(GNnW
55.audit risk 审计风险 ~8L*N>Y
56.detection risk 检查风险 BQu_ )@
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 ,5$V;|
59.tolerable misstatement 可容忍错报 9JYrP6I!_
60.the acceptable level of detection risk 可接受的检查风险
