1.audit 审计 m6^#pqSL
2.attestation 鉴证 Qc!3y>Y=_
3.credibility 可信赖程度 $;$vcV9*
4.audit of financial statements 财务报表审计 _iDVd2X"H
5.agreed-upon procedures 执行商定程序 ~z]VDEJ{q
6.high levels of assurance 高水平保证 .v}|Tp&k
7.compilation 编制 !%t2ZQJq
8.reliability 可靠性 \Wg_ gA
9.relevance 相关性 Ahbh,U
10.professional skepticism 职业谨慎 Qv'x+GVW]
11.objectivity 客观性 8D@J d
12. professional competence 专业胜任能力 dIh+h|:
13.Senior/CPA-in-charge 项目经理 5}_=q;sZ
14.audit engagement letter 业务约定书 }kItVx
15.recurring audit 连续审计 f8WI@]1F
16.the client 委托人 {_L l'S
17.change CPA 更换注册会计师 Ahba1\,N$
18.the existing CPA 现任注册会计师 O^6anUV0
19.the successor CPA 后任注册会计师 01&E.A
20.the preceding CPA前任注册会计师 SYf1dbc..u
21.issue the audit report 出具审计报告 j_h:_D4
22.expert 专家 L AA(2
23.the board of directors 董事会 |&
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24.knowledge of the entity‘ s business 了解被审计单位情况 dKD:mU",M
25.assess material misstatement risks评估重大错报风险 f}*:wj
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 mvTp,^1
27.a general knowledge of —— 初步了解―――的情况 7{w}0PMx
28.a more knowledge of—— 进一步了解的情况 ~Ma r
29.the prior year‘s working papers 以前年度工作底稿 Olh{<~Fv
30.minutes of meeting 会议纪要 6rD]6#D
31.business risks 经营风险 dS <*DP
32.appropriateness 适当性 b5Q>e%i#
33.accounting estimate 会计估计 9iM%kY#)W
34.management representations 管理层声明 1ZRkVHiz0
35.going concern assumption 持续经营假设 H[OgnnM
36.audit plan 审计计划 E,K>V:P*
37.significant audit areas 重点审计领域 $)X8'1%6
38.error 错误 YHu]\'Ff
39.fraud舞弊 %y
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40.modified or additional procedures 修改或追加审计程序 v2:i'j6
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 QX<x2U
43.unusual pressures 异常压力 ~LOE^6C+~o
44.the suspected noncompliance 涉嫌存在违法行为 UuF(n$B
45.materialiy 重要性 6@8z3JW.A
46.exceed the materiality level 超过重要性水平 Ar,n=obG
47.approach the materiality level 接近重要性水平 nfGI4ZE
48.an acceptably low level 可接受水平 $)8,dS
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 gGM QRRq
50.misstatements or omissions 错报或漏报 H|wP8uQC
51.aggregate 总计 H=f|X<8
52.subsequent events 期后事项 g*LD}`X/-
53.adjust the financial statements 调整财务报表 M;OMsRCVO
54.perform additional audit procedures 实施追加的审计程序 t#t[cgI
55.audit risk 审计风险 <LXx_{=:
56.detection risk 检查风险 |KS,k|).
57.inappropriate audit opinion 不适当的审计意见 m_Q&zp["
58.material misstatement 重大的错报 hh%?E\qM
59.tolerable misstatement 可容忍错报 *W^ZXhrZ
60.the acceptable level of detection risk 可接受的检查风险