1.audit 审计 FoGSCg%
2.attestation 鉴证 c8M'/{4rH
3.credibility 可信赖程度 jmva0K},SE
4.audit of financial statements 财务报表审计 9+co`t.
5.agreed-upon procedures 执行商定程序 CO"Nv
6.high levels of assurance 高水平保证 {KM5pK?,BJ
7.compilation 编制 at5=Zo[bP
8.reliability 可靠性 uOQl;}Lk5
9.relevance 相关性 ~19&s~
10.professional skepticism 职业谨慎 ;09U*S$eK
11.objectivity 客观性 OM#eJ,MH<)
12. professional competence 专业胜任能力 H]&^>Pvh
13.Senior/CPA-in-charge 项目经理 NEcE-7aT
14.audit engagement letter 业务约定书 $qfNEAmDf\
15.recurring audit 连续审计 dS~#Lzm
16.the client 委托人 zM++Z*
17.change CPA 更换注册会计师 uDsof?z
18.the existing CPA 现任注册会计师 dnstm@0k
19.the successor CPA 后任注册会计师 d(;Qe}ok>
20.the preceding CPA前任注册会计师 nfA#d-
21.issue the audit report 出具审计报告 ^fT?(y_=e
22.expert 专家 4
X6_p(
23.the board of directors 董事会 'U'Y[*m@
24.knowledge of the entity‘ s business 了解被审计单位情况 VVm8bl.q
25.assess material misstatement risks评估重大错报风险 W5zlU2
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ip2BvN&
27.a general knowledge of —— 初步了解―――的情况 "CF{Mu|Q=
28.a more knowledge of—— 进一步了解的情况 ewp&QH4
29.the prior year‘s working papers 以前年度工作底稿 h-=lZ~W~
30.minutes of meeting 会议纪要 v= "2p8@F
31.business risks 经营风险
[5$Y>Tr!
32.appropriateness 适当性 s.KHm
L3
33.accounting estimate 会计估计 2^T`> ?{X
34.management representations 管理层声明 Sz'JOBp
35.going concern assumption 持续经营假设 wEMg~Hh
36.audit plan 审计计划 U8icP+Y
37.significant audit areas 重点审计领域 zIh`Vw ,t0
38.error 错误 %Astfn(U{4
39.fraud舞弊 o+
0"@B
40.modified or additional procedures 修改或追加审计程序 "`aLSw75x
41.misappropriation of assets 侵占资产 dMjAG7U
42.transactions without substance 虚假交易 ucgp=bye
43.unusual pressures 异常压力 I,wgu:}P#
44.the suspected noncompliance 涉嫌存在违法行为 kSH|+K\M4
45.materialiy 重要性 R[_UbN 28
46.exceed the materiality level 超过重要性水平 pZO`18z
47.approach the materiality level 接近重要性水平 = ,^eQZR:
48.an acceptably low level 可接受水平 y%=t((.Z
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 c(G;O)ikS
50.misstatements or omissions 错报或漏报 `w/`qG:dK
51.aggregate 总计 WwYy[3U
52.subsequent events 期后事项 `]3A#y)v
53.adjust the financial statements 调整财务报表 k\`~v$R3
54.perform additional audit procedures 实施追加的审计程序 s'^"s_j
55.audit risk 审计风险
t+@UC+aW
56.detection risk 检查风险 92)e/t iP
57.inappropriate audit opinion 不适当的审计意见 <zh N7="
58.material misstatement 重大的错报 QeZK&^W
59.tolerable misstatement 可容忍错报 j1U,X
60.the acceptable level of detection risk 可接受的检查风险