1.audit 审计 ,F:l?dfB\I
2.attestation 鉴证 UXIq>[2Z1
3.credibility 可信赖程度 q/%f2U%4:
4.audit of financial statements 财务报表审计 A "S})
5.agreed-upon procedures 执行商定程序 hiP^*5h
6.high levels of assurance 高水平保证 LvW9kL+WiQ
7.compilation 编制 xj%h-@ o6
8.reliability 可靠性 a*%>H( x
9.relevance 相关性 w6#hsRq[C
10.professional skepticism 职业谨慎 B8B^@
11.objectivity 客观性 nC[L"%E|se
12. professional competence 专业胜任能力 PlBT
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13.Senior/CPA-in-charge 项目经理 $?;aW^ E
14.audit engagement letter 业务约定书 =xa`)#4(
15.recurring audit 连续审计 jQsucs5$h
16.the client 委托人 )+cP8$n6L
17.change CPA 更换注册会计师 Y
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18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 p^~lQ8t
20.the preceding CPA前任注册会计师 4[+n;OI
21.issue the audit report 出具审计报告 -Ux/ Ug@
22.expert 专家 pD`7N<F 3
23.the board of directors 董事会 r6MQ|@
24.knowledge of the entity‘ s business 了解被审计单位情况 ?~u"w OH'
25.assess material misstatement risks评估重大错报风险 # l:qht
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 W13$-hf9
27.a general knowledge of —— 初步了解―――的情况 T7!a@
28.a more knowledge of—— 进一步了解的情况 M}M.
29.the prior year‘s working papers 以前年度工作底稿 E!3W_:Bs
30.minutes of meeting 会议纪要 Mb?6c y[
31.business risks 经营风险 2r[Q$GPM<
32.appropriateness 适当性 HOu<,9?>Q
33.accounting estimate 会计估计 \JN< "/
34.management representations 管理层声明 "R):B~8|H{
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 Isoqs(Oi
37.significant audit areas 重点审计领域 3- LO
38.error 错误 $Ce`(/
39.fraud舞弊 t{84ioJ"$
40.modified or additional procedures 修改或追加审计程序 ^qV*W1|0
41.misappropriation of assets 侵占资产 ,:;nq> ;
42.transactions without substance 虚假交易 T6AFwo,Q
43.unusual pressures 异常压力 u%h]k ,(E
44.the suspected noncompliance 涉嫌存在违法行为 E})PNf;
45.materialiy 重要性 inR8m 4c]P
46.exceed the materiality level 超过重要性水平 ?^,GaZ^V
47.approach the materiality level 接近重要性水平 <8j n_6
48.an acceptably low level 可接受水平 y .
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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#WZXhlc}
50.misstatements or omissions 错报或漏报 r1F5&?{q
51.aggregate 总计 1v,4[;{
52.subsequent events 期后事项 $,'r}
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53.adjust the financial statements 调整财务报表 }Y< (1 w
54.perform additional audit procedures 实施追加的审计程序 uQpV1o5iA
55.audit risk 审计风险 R ,6?1Z:J
56.detection risk 检查风险 js k <N
57.inappropriate audit opinion 不适当的审计意见 pMs%`j#T
58.material misstatement 重大的错报 S{ fNeK
59.tolerable misstatement 可容忍错报 @8V8gV? zm
60.the acceptable level of detection risk 可接受的检查风险
