1.audit 审计 `MMZR=LA
2.attestation 鉴证 '^t(=02J
3.credibility 可信赖程度 H,1Iz@W1
4.audit of financial statements 财务报表审计 A%#."2vq~
5.agreed-upon procedures 执行商定程序 ]O M?e
6.high levels of assurance 高水平保证 Su`
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7.compilation 编制 #mv~1tL
8.reliability 可靠性 y{qKb:~wv
9.relevance 相关性
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10.professional skepticism 职业谨慎 3rv~r0
11.objectivity 客观性 rOq>jv
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12. professional competence 专业胜任能力 k$K>ml/h
13.Senior/CPA-in-charge 项目经理 I#t#%!InH
14.audit engagement letter 业务约定书 E'_$?wWn5
15.recurring audit 连续审计 {B\lk:"X
16.the client 委托人 {[FJkP2l
17.change CPA 更换注册会计师 oMZ|)(7C
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 k
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20.the preceding CPA前任注册会计师 2W`<P2IA
21.issue the audit report 出具审计报告 "CWqPcr
22.expert 专家 WPNvZg9*c
23.the board of directors 董事会 F|W(_llfM
24.knowledge of the entity‘ s business 了解被审计单位情况 /SYzo4(
25.assess material misstatement risks评估重大错报风险 ,HO@bCK
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 []eZO_o6j
27.a general knowledge of —— 初步了解―――的情况 GI*2*m!u
28.a more knowledge of—— 进一步了解的情况 r)t-_p37
29.the prior year‘s working papers 以前年度工作底稿 {nmBIk2v
30.minutes of meeting 会议纪要 p[gq^5WuC
31.business risks 经营风险 /H[ !v:U
32.appropriateness 适当性 'WQ<|(:{
33.accounting estimate 会计估计 ?t];GNU`
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34.management representations 管理层声明 SSI('6Z/
35.going concern assumption 持续经营假设 #_OrS/H
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 Dmv@ljwO
38.error 错误 Q|J$R
39.fraud舞弊 GGwHz]1L
40.modified or additional procedures 修改或追加审计程序 3P2L phW
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 -7l)mk
43.unusual pressures 异常压力 ns1@=f cO
44.the suspected noncompliance 涉嫌存在违法行为 k7Z1Y!n7
45.materialiy 重要性 oT27BK26?h
46.exceed the materiality level 超过重要性水平 d#G H4+C
47.approach the materiality level 接近重要性水平 E#c
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48.an acceptably low level 可接受水平 Kf7v_T/
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 \?.Tq24
50.misstatements or omissions 错报或漏报 ? v2JuhRe
51.aggregate 总计 a7Rg!%
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52.subsequent events 期后事项 @=1kr ^i
53.adjust the financial statements 调整财务报表 VjVL/SO/
54.perform additional audit procedures 实施追加的审计程序 s\dF7/b
55.audit risk 审计风险 c 7uryL
56.detection risk 检查风险 m`lsUN,
57.inappropriate audit opinion 不适当的审计意见 ^aG=vXK`b
58.material misstatement 重大的错报 x,SzZ)l-9
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险