1.audit 审计 -)!> M>=s
2.attestation 鉴证 V E2tq k%
3.credibility 可信赖程度 (yo;NKq,@
4.audit of financial statements 财务报表审计 7 1W5.!
5.agreed-upon procedures 执行商定程序 >Q,zNs
6.high levels of assurance 高水平保证
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7.compilation 编制 a'\By?V]
8.reliability 可靠性 0i[zup
9.relevance 相关性 vFrt|JC_{
10.professional skepticism 职业谨慎 }_QKJw6/"
11.objectivity 客观性 Ta
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12. professional competence 专业胜任能力 "x' ),
13.Senior/CPA-in-charge 项目经理 N^VD=<#T
14.audit engagement letter 业务约定书 !A8^Xmz"
15.recurring audit 连续审计 o
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16.the client 委托人 Wi n8LOC
17.change CPA 更换注册会计师 #$vRJ#S} U
18.the existing CPA 现任注册会计师 RnfXN )+P
19.the successor CPA 后任注册会计师 O$`UCq
20.the preceding CPA前任注册会计师 Uh.Zi3X6}6
21.issue the audit report 出具审计报告 +)nT |w45
22.expert 专家 KRsAv^']
23.the board of directors 董事会 O gmO &c
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24.knowledge of the entity‘ s business 了解被审计单位情况 gJ2
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25.assess material misstatement risks评估重大错报风险 3-40'$lE
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&+
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27.a general knowledge of —— 初步了解―――的情况 &Y@#
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28.a more knowledge of—— 进一步了解的情况 0JRD
29.the prior year‘s working papers 以前年度工作底稿 [-*F"}D,
30.minutes of meeting 会议纪要 !/K8 xD $
31.business risks 经营风险 k6IG+:s
32.appropriateness 适当性 dEM ?~?
33.accounting estimate 会计估计 cd ;NpN
34.management representations 管理层声明 S N+ S 6
35.going concern assumption 持续经营假设 NCA {H^CL
36.audit plan 审计计划 O}Ui`eWU
37.significant audit areas 重点审计领域 Mu_i$j$vvP
38.error 错误 &ntBU]< q
39.fraud舞弊 E(<LvMiCa
40.modified or additional procedures 修改或追加审计程序 ZeasYSo4P
41.misappropriation of assets 侵占资产 )He#K+[}^4
42.transactions without substance 虚假交易 Ni[4OR$- O
43.unusual pressures 异常压力 Oi:JiD=
44.the suspected noncompliance 涉嫌存在违法行为 e{G_GycH
45.materialiy 重要性 +-068k(
46.exceed the materiality level 超过重要性水平 ^c9ThV.v
47.approach the materiality level 接近重要性水平 KGZ?b2N?Va
48.an acceptably low level 可接受水平 :s8 A: mx
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 #`GbHxd
50.misstatements or omissions 错报或漏报 AZFWuPJo
51.aggregate 总计 ^>~dlS
52.subsequent events 期后事项 Pn TZ/|
53.adjust the financial statements 调整财务报表 P `s(kIe
54.perform additional audit procedures 实施追加的审计程序 urY
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55.audit risk 审计风险 @%i>XAe#0
56.detection risk 检查风险 TW`mxj_J2
57.inappropriate audit opinion 不适当的审计意见 'zSgCgCHX8
58.material misstatement 重大的错报 tw qFs
59.tolerable misstatement 可容忍错报 i% (yk#=V
60.the acceptable level of detection risk 可接受的检查风险
