1.audit 审计 r,i^-jv;
2.attestation 鉴证 C$)#s{*
3.credibility 可信赖程度 _p7c<$ ;
4.audit of financial statements 财务报表审计 FgRlxz
5.agreed-upon procedures 执行商定程序 J']1 ^"_'
6.high levels of assurance 高水平保证 HPp Kti7g
7.compilation 编制 hH {&k>
8.reliability 可靠性 R s8`M8(4%
9.relevance 相关性 br <,?
10.professional skepticism 职业谨慎 ,g{` M]Ov
11.objectivity 客观性 Bfaj4i ;_
12. professional competence 专业胜任能力 bR49(K$~
13.Senior/CPA-in-charge 项目经理 $t-HJ<!
14.audit engagement letter 业务约定书 >t?;*K\x"
15.recurring audit 连续审计 c^UG}:Y
16.the client 委托人 j; 1X-
17.change CPA 更换注册会计师 vgHMVzxj
18.the existing CPA 现任注册会计师 j,Qp*b#Qo
19.the successor CPA 后任注册会计师 w^NE`4 -
20.the preceding CPA前任注册会计师 sju. `f>-r
21.issue the audit report 出具审计报告 >&e|ins^N
22.expert 专家 J^ryUO o}b
23.the board of directors 董事会 .!,T> :R
24.knowledge of the entity‘ s business 了解被审计单位情况 Z|uUE
25.assess material misstatement risks评估重大错报风险 A"#Gg7]tl'
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c&AA< 6pkv
27.a general knowledge of —— 初步了解―――的情况 #G|iEC0C
28.a more knowledge of—— 进一步了解的情况 hPx=3L$
29.the prior year‘s working papers 以前年度工作底稿 Gu|}
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30.minutes of meeting 会议纪要 :^1 Xfc"
31.business risks 经营风险 JpD<2Mz_|V
32.appropriateness 适当性 ?W9$=
33.accounting estimate 会计估计 3F[z]B
34.management representations 管理层声明 {*`qL0u]^
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 %[-D&flKC
37.significant audit areas 重点审计领域 -2w\8]u
38.error 错误 R.!'&<Svq
39.fraud舞弊 l^%Ez?-:s
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 *rK}Ai
42.transactions without substance 虚假交易 0tC+ ?
43.unusual pressures 异常压力 GG5wiN*2S
44.the suspected noncompliance 涉嫌存在违法行为 !GURn1vcAe
45.materialiy 重要性 ^|O
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46.exceed the materiality level 超过重要性水平 O2q`2L~
47.approach the materiality level 接近重要性水平 `Ou\:Iz0u
48.an acceptably low level 可接受水平 \d2Ku10v[
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 tVvRT*>Wb
50.misstatements or omissions 错报或漏报 1x
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51.aggregate 总计 ,mhO\P96ik
52.subsequent events 期后事项 s6lo11
53.adjust the financial statements 调整财务报表 /d&zE |!
54.perform additional audit procedures 实施追加的审计程序 fDN iU"
55.audit risk 审计风险 OySIp[{tJ
56.detection risk 检查风险 C bVU z<
57.inappropriate audit opinion 不适当的审计意见 T+9#P4
58.material misstatement 重大的错报 7MZBU~,r
59.tolerable misstatement 可容忍错报 ;x$,x-
60.the acceptable level of detection risk 可接受的检查风险
