1.audit 审计 3:OqD~,zy
2.attestation 鉴证 lEQj62 zIQ
3.credibility 可信赖程度 04 Uyr;y
4.audit of financial statements 财务报表审计 N
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5.agreed-upon procedures 执行商定程序 1p-<F3;
6.high levels of assurance 高水平保证 Lo)T
7.compilation 编制 k cNPdc
8.reliability 可靠性 Kb /qM}jS
9.relevance 相关性 UQb|J9HY4
10.professional skepticism 职业谨慎 @a
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11.objectivity 客观性 4^ 0CHy
12. professional competence 专业胜任能力 ?jbx7 ')
13.Senior/CPA-in-charge 项目经理 Iy4 R E P|
14.audit engagement letter 业务约定书 %_ 39W a
15.recurring audit 连续审计 :[C|3KKe"
16.the client 委托人 Oo~
17.change CPA 更换注册会计师 >V%.=})K
18.the existing CPA 现任注册会计师 3"Kap/[h
19.the successor CPA 后任注册会计师 Cs vwc %
20.the preceding CPA前任注册会计师 :hf%6N='kI
21.issue the audit report 出具审计报告
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22.expert 专家 zf\ $T,t)
23.the board of directors 董事会 zCS }i_ p
24.knowledge of the entity‘ s business 了解被审计单位情况 pG v*{.
25.assess material misstatement risks评估重大错报风险 'RQEktm
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 K 'K/}q<
28.a more knowledge of—— 进一步了解的情况 dD
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29.the prior year‘s working papers 以前年度工作底稿 -_
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30.minutes of meeting 会议纪要 h54\
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31.business risks 经营风险 M@pF[J/
32.appropriateness 适当性 I q
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33.accounting estimate 会计估计 I;{Ua *
34.management representations 管理层声明 kFfNDM#D
35.going concern assumption 持续经营假设 bc& 5*?
36.audit plan 审计计划 >v 1.Gm
37.significant audit areas 重点审计领域 A(+V{1 L'
38.error 错误
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39.fraud舞弊 NR^3
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40.modified or additional procedures 修改或追加审计程序 ,OkI
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41.misappropriation of assets 侵占资产 #=F{G4d)!=
42.transactions without substance 虚假交易 Gy '/)}}Z
43.unusual pressures 异常压力 c11;(
44.the suspected noncompliance 涉嫌存在违法行为 vc P_gJz
45.materialiy 重要性 btDTC 9O
46.exceed the materiality level 超过重要性水平 6>b#nFVJ
47.approach the materiality level 接近重要性水平 h6 :|RGF
48.an acceptably low level 可接受水平 1 a%1C`d
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 R@IwmJxX
50.misstatements or omissions 错报或漏报 zUWWXC%R
51.aggregate 总计 sv!6z Js
52.subsequent events 期后事项 ,GtN6?
53.adjust the financial statements 调整财务报表 T!1XL7
54.perform additional audit procedures 实施追加的审计程序 7e)j|a-!<
55.audit risk 审计风险 1b2xWzpG
56.detection risk 检查风险 5E${
57.inappropriate audit opinion 不适当的审计意见 *4Z! 5iOs
58.material misstatement 重大的错报 Pf3F)y [=
59.tolerable misstatement 可容忍错报 _|CO nm
60.the acceptable level of detection risk 可接受的检查风险
