1.audit 审计 Xv 3u}nPMq
2.attestation 鉴证 5T,Doxo
3.credibility 可信赖程度 ? l C.
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4.audit of financial statements 财务报表审计 dsP|j (y
5.agreed-upon procedures 执行商定程序 .J' 8d"+
6.high levels of assurance 高水平保证 |+Z,
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7.compilation 编制 Pxu!,Mi[d
8.reliability 可靠性 <)y44x|S'
9.relevance 相关性 Bb[%?~
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10.professional skepticism 职业谨慎 Lv@JfN"O
11.objectivity 客观性 p
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12. professional competence 专业胜任能力 !}wJ+R ^2
13.Senior/CPA-in-charge 项目经理 Z!Sv/ 5xx
14.audit engagement letter 业务约定书 h: :'s&|
15.recurring audit 连续审计 vTN/ho,H
16.the client 委托人 LL v~yS O
17.change CPA 更换注册会计师 ty ]JUvR@
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 ~[XDK`B
20.the preceding CPA前任注册会计师 Ggy_
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21.issue the audit report 出具审计报告 xP 3 _
22.expert 专家 y
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23.the board of directors 董事会 e#Jx|Ej=
24.knowledge of the entity‘ s business 了解被审计单位情况 9
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25.assess material misstatement risks评估重大错报风险 )#[?pYd
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 :@w
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27.a general knowledge of —— 初步了解―――的情况 u`Djle
28.a more knowledge of—— 进一步了解的情况 V x1C4
29.the prior year‘s working papers 以前年度工作底稿 :P`sK&b_
30.minutes of meeting 会议纪要 %Qc#v$;+J
31.business risks 经营风险 /6}4<~~4TA
32.appropriateness 适当性 sKIWr{D
33.accounting estimate 会计估计 Et@= <g
34.management representations 管理层声明 XNwY\y
35.going concern assumption 持续经营假设 aNb=gj Lpt
36.audit plan 审计计划 B&A4-w v
37.significant audit areas 重点审计领域 &
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38.error 错误 -xq)brG
39.fraud舞弊 yrO'15TB
40.modified or additional procedures 修改或追加审计程序 rb%P30qc4
41.misappropriation of assets 侵占资产 jPYed@[+
42.transactions without substance 虚假交易 <lZyUd
43.unusual pressures 异常压力 o:#l r{
44.the suspected noncompliance 涉嫌存在违法行为 eKn&`\j6
45.materialiy 重要性 bTZ/$7pp9
46.exceed the materiality level 超过重要性水平 {'Nvs_{6
47.approach the materiality level 接近重要性水平 *A2J[,?c
48.an acceptably low level 可接受水平 ug[|'t R8
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 ;[WW,,!Y
50.misstatements or omissions 错报或漏报 /s& xI
51.aggregate 总计 !zLd ,`
52.subsequent events 期后事项 @uz&]~+`
53.adjust the financial statements 调整财务报表 o%h"gbvMY!
54.perform additional audit procedures 实施追加的审计程序 Fh& ` v0
55.audit risk 审计风险 h8 >7si
56.detection risk 检查风险 ntkTrei
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57.inappropriate audit opinion 不适当的审计意见 P{5p'g ,
58.material misstatement 重大的错报 &W fs6g
59.tolerable misstatement 可容忍错报 x3T)/'(
60.the acceptable level of detection risk 可接受的检查风险
