1.audit 审计 b\6w[52m
2.attestation 鉴证 DQ~+\
3.credibility 可信赖程度 MPNBA1s
4.audit of financial statements 财务报表审计 &hqGGfVsd
5.agreed-upon procedures 执行商定程序 hM+nA::w
6.high levels of assurance 高水平保证 ^Z2%b>
7.compilation 编制 qmJFXnf
8.reliability 可靠性 rS6iZp,
9.relevance 相关性 a-8~f8na{(
10.professional skepticism 职业谨慎 ioh_5
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11.objectivity 客观性 -u)06C*39
12. professional competence 专业胜任能力 7F.>M
13.Senior/CPA-in-charge 项目经理 [,G]#<G?q
14.audit engagement letter 业务约定书 a Se.]_
15.recurring audit 连续审计 K;S&91V)=
16.the client 委托人 8fZ\})t
17.change CPA 更换注册会计师 Ml0d^l}'
18.the existing CPA 现任注册会计师 JWH}0+1*
19.the successor CPA 后任注册会计师 GawLQst[+
20.the preceding CPA前任注册会计师 Z`<
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21.issue the audit report 出具审计报告 TC J\@|yw
22.expert 专家 ")ZHa qEB
23.the board of directors 董事会 ezHj?@
24.knowledge of the entity‘ s business 了解被审计单位情况 /T*{Mo{B
25.assess material misstatement risks评估重大错报风险 ;jI\MZ~l\
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 1!BV]&,[
27.a general knowledge of —— 初步了解―――的情况 evtn/.kDR
28.a more knowledge of—— 进一步了解的情况 qH"0?<$9
29.the prior year‘s working papers 以前年度工作底稿 4}#*M2wb
30.minutes of meeting 会议纪要 Lf7iOW9U3
31.business risks 经营风险 :i?Z1x1`
32.appropriateness 适当性 OJ]{FI
33.accounting estimate 会计估计 Awe\KJ^`
34.management representations 管理层声明 5M*q{k
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35.going concern assumption 持续经营假设 ]Jv Z:'g}
36.audit plan 审计计划 @{XN}tWDOp
37.significant audit areas 重点审计领域 x"_f$,:!
38.error 错误 gY;N>Yq,C
39.fraud舞弊 C,jPr )6)
40.modified or additional procedures 修改或追加审计程序 tHhY1[A8m
41.misappropriation of assets 侵占资产 0.&gm@A~c$
42.transactions without substance 虚假交易 )
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43.unusual pressures 异常压力 ,CwhpW\Y
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 x"U/M?l
46.exceed the materiality level 超过重要性水平 Gf]oRNP,N
47.approach the materiality level 接近重要性水平 "ve?7&G7U
48.an acceptably low level 可接受水平 >-+MWu=
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 s7T=/SC54
50.misstatements or omissions 错报或漏报 3/]J
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51.aggregate 总计 KasOh"W.P
52.subsequent events 期后事项 y$\K@B4
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 ^!Bpev
55.audit risk 审计风险 KAEf4/
56.detection risk 检查风险 zM[WbB+"m
57.inappropriate audit opinion 不适当的审计意见 1NJ*EzJ~?
58.material misstatement 重大的错报 5p"*nkF
59.tolerable misstatement 可容忍错报 2NE/ZqREg
60.the acceptable level of detection risk 可接受的检查风险