1.audit 审计 ^{[[Z.&R?
2.attestation 鉴证 E}YIWTX
3.credibility 可信赖程度 n[CoS
4.audit of financial statements 财务报表审计 2Wl{Br.
5.agreed-upon procedures 执行商定程序 ~OCZz$qA
6.high levels of assurance 高水平保证 ]0-<>
7.compilation 编制 vaB!R 0
8.reliability 可靠性 RRzP*A%=
9.relevance 相关性 YtYy zX5u7
10.professional skepticism 职业谨慎 6$RpV'xz
11.objectivity 客观性 tvpN/p
12. professional competence 专业胜任能力 FN\GE\H
13.Senior/CPA-in-charge 项目经理 ;;Tq$#vd
14.audit engagement letter 业务约定书 =:~(m
15.recurring audit 连续审计 `D2Mss$!
16.the client 委托人 6tm\L
17.change CPA 更换注册会计师 ^l(^z fsZ
18.the existing CPA 现任注册会计师 -_>.f(1
19.the successor CPA 后任注册会计师 zPE$
20.the preceding CPA前任注册会计师 X"<|Z]w
21.issue the audit report 出具审计报告 WcEt%mGQ,
22.expert 专家 ~kb{K;
23.the board of directors 董事会 p6[ (81
24.knowledge of the entity‘ s business 了解被审计单位情况 a+
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25.assess material misstatement risks评估重大错报风险 iLtc
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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 (p,}'I#i*
27.a general knowledge of —— 初步了解―――的情况 '[0YIn
28.a more knowledge of—— 进一步了解的情况 l$M +.GB<
29.the prior year‘s working papers 以前年度工作底稿 AC4 l<:Yh
30.minutes of meeting 会议纪要 ]w[ThHRJ
31.business risks 经营风险 8zmv
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32.appropriateness 适当性 d G0 VBE
33.accounting estimate 会计估计 h(N=V|0
34.management representations 管理层声明 ?,XC=}
35.going concern assumption 持续经营假设 9XOyj5
36.audit plan 审计计划 &t3Jv{
37.significant audit areas 重点审计领域 Ue7 6py9
38.error 错误 !^v\^Fc
39.fraud舞弊 Zi{0-m6+
40.modified or additional procedures 修改或追加审计程序 d)KF3
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41.misappropriation of assets 侵占资产 E474l
42.transactions without substance 虚假交易 _B$"e[:yX
43.unusual pressures 异常压力 !G+u j(
44.the suspected noncompliance 涉嫌存在违法行为 "&-C$J5
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45.materialiy 重要性 7>,rvW:]
46.exceed the materiality level 超过重要性水平 TB#Nk5
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 - 9-fX(I
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 >FF1)~
50.misstatements or omissions 错报或漏报 ipZ
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51.aggregate 总计 GAp!nix6h
52.subsequent events 期后事项 MGybGbd
53.adjust the financial statements 调整财务报表 Funj!x'uE
54.perform additional audit procedures 实施追加的审计程序 6K 4+0xXv
55.audit risk 审计风险 D9o*8h2$
56.detection risk 检查风险 |M E{gy`5
57.inappropriate audit opinion 不适当的审计意见 o](.368+4
58.material misstatement 重大的错报 /b{HG7i\
59.tolerable misstatement 可容忍错报 M&[b.t*
60.the acceptable level of detection risk 可接受的检查风险