1.audit 审计 ij,Rq`}l
2.attestation 鉴证 S J2l6
3.credibility 可信赖程度 a D+4uGN
4.audit of financial statements 财务报表审计 1Ror1%Q"?
5.agreed-upon procedures 执行商定程序 bd\%K`JQ{
6.high levels of assurance 高水平保证 YsMM$rjP +
7.compilation 编制 hv`I`[/J
8.reliability 可靠性 9:P\)'y?
9.relevance 相关性 MD^,"!A
10.professional skepticism 职业谨慎 Z (XohWe2
11.objectivity 客观性 O 6ph_$nt.
12. professional competence 专业胜任能力 6>]w1
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13.Senior/CPA-in-charge 项目经理 HbRv
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14.audit engagement letter 业务约定书 r
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15.recurring audit 连续审计 oY+p;&H
16.the client 委托人 #aQQd8
17.change CPA 更换注册会计师 la}cGZ; p.
18.the existing CPA 现任注册会计师 Eq%f`Qg+1E
19.the successor CPA 后任注册会计师 /J(vqYK "
20.the preceding CPA前任注册会计师 2M*i'K;;)P
21.issue the audit report 出具审计报告 \ wD L oR
22.expert 专家 H,c`=Ii3
23.the board of directors 董事会 o*Xfgc
24.knowledge of the entity‘ s business 了解被审计单位情况 n.rn+nuwv
25.assess material misstatement risks评估重大错报风险 VEp cCK
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 v[2&0&!K#
27.a general knowledge of —— 初步了解―――的情况 w TD}c1J(
28.a more knowledge of—— 进一步了解的情况 y Vp,)T9
29.the prior year‘s working papers 以前年度工作底稿 \_
30.minutes of meeting 会议纪要 v2I? 5?j
31.business risks 经营风险 OIJT~Z}
32.appropriateness 适当性 ~8yh,U
33.accounting estimate 会计估计 u>]3?ty`
34.management representations 管理层声明 tS >^x
35.going concern assumption 持续经营假设 4&=</ok6`0
36.audit plan 审计计划 xr{Ym99E$
37.significant audit areas 重点审计领域 7nPcm;Er
38.error 错误 x9AFN
39.fraud舞弊 S@Rd>4
40.modified or additional procedures 修改或追加审计程序 l^d' 8n
41.misappropriation of assets 侵占资产 yQ$]`hr;
42.transactions without substance 虚假交易 ,<* I5:
43.unusual pressures 异常压力 71y{Dwya
44.the suspected noncompliance 涉嫌存在违法行为 l=b!O
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 E* u *LMm
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 lOp. c
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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 :-5[0Mx=
50.misstatements or omissions 错报或漏报 ROmmak(y8
51.aggregate 总计 0F@ ~[W|2
52.subsequent events 期后事项 F Gx)
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53.adjust the financial statements 调整财务报表 mf3,V|>[\
54.perform additional audit procedures 实施追加的审计程序 pa 1<= w
55.audit risk 审计风险 K^U ="
56.detection risk 检查风险 = V2Rq (jH
57.inappropriate audit opinion 不适当的审计意见 Ga5*tWj
58.material misstatement 重大的错报 ~t~[@2?WG
59.tolerable misstatement 可容忍错报 L ?j0t*do
60.the acceptable level of detection risk 可接受的检查风险
