1.audit 审计 1p+2*c
2.attestation 鉴证 0O!%NL[,
3.credibility 可信赖程度 04WKAP'c
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4.audit of financial statements 财务报表审计 pc^(@eD
5.agreed-upon procedures 执行商定程序 F 3,hx
6.high levels of assurance 高水平保证 +@usJkxul
7.compilation 编制 DK*2d_
8.reliability 可靠性 7I(Sa?D:
9.relevance 相关性 qB<D'h7
10.professional skepticism 职业谨慎 ~"
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11.objectivity 客观性 <ynmA
12. professional competence 专业胜任能力 7 82NiVed
13.Senior/CPA-in-charge 项目经理 9.#\GI ;
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 yY
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16.the client 委托人 SZ1+h TY7d
17.change CPA 更换注册会计师 "%qGcC8
18.the existing CPA 现任注册会计师 Z-Bw?_e_K
19.the successor CPA 后任注册会计师 3::DURkjf
20.the preceding CPA前任注册会计师 )-2OraUm<
21.issue the audit report 出具审计报告 x8b w#
22.expert 专家 t#6gjfIi
23.the board of directors 董事会 hb_YdnG
24.knowledge of the entity‘ s business 了解被审计单位情况 3AX /A+2
25.assess material misstatement risks评估重大错报风险 :Oa|&.0l?
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 p`33`25
27.a general knowledge of —— 初步了解―――的情况 M6pGf_qt
28.a more knowledge of—— 进一步了解的情况 y5|`B(
29.the prior year‘s working papers 以前年度工作底稿 D-E30b]e
30.minutes of meeting 会议纪要 *1Nz
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31.business risks 经营风险 Maf!,/U4
32.appropriateness 适当性 19bP0y
33.accounting estimate 会计估计 A;Xn#t ,(K
34.management representations 管理层声明 @e$zEj5
35.going concern assumption 持续经营假设 L$i&>cF\_>
36.audit plan 审计计划 l')?w]|
37.significant audit areas 重点审计领域 Le|Ho^h,Y
38.error 错误 uDQ
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39.fraud舞弊 i7cMe8
40.modified or additional procedures 修改或追加审计程序 -'5:Cq
41.misappropriation of assets 侵占资产 =NH:/j^
42.transactions without substance 虚假交易 z)]_ (zZ^
43.unusual pressures 异常压力 NU I|4X
44.the suspected noncompliance 涉嫌存在违法行为 TP'EdzAT
45.materialiy 重要性 h+t{z"Ic=
46.exceed the materiality level 超过重要性水平 |a3)U%rUEQ
47.approach the materiality level 接近重要性水平 yZUB8erb.
48.an acceptably low level 可接受水平 1ncY"S/VO
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 gSL$silc
50.misstatements or omissions 错报或漏报 FUvZMA$
51.aggregate 总计 C;G~_if4PR
52.subsequent events 期后事项 e@NS=U` <
53.adjust the financial statements 调整财务报表 T AwA)Zg
54.perform additional audit procedures 实施追加的审计程序 w[~$.FM/
55.audit risk 审计风险 M-T&K%/lW
56.detection risk 检查风险 a}hpcr({?
57.inappropriate audit opinion 不适当的审计意见 R`!x<J
58.material misstatement 重大的错报 &]16Hb~
59.tolerable misstatement 可容忍错报 %RdCSQ9~
60.the acceptable level of detection risk 可接受的检查风险