1.audit 审计 Z+=M_{`{
2.attestation 鉴证 $b(CN+#
3.credibility 可信赖程度 \@[,UZ
4.audit of financial statements 财务报表审计 l];/,J^
5.agreed-upon procedures 执行商定程序 dTjDVq&Hz
6.high levels of assurance 高水平保证 "+E\os72|
7.compilation 编制 }O Y/0p-Z
8.reliability 可靠性 :gO5#HIm
9.relevance 相关性 F3hG8YX
10.professional skepticism 职业谨慎 .cm2L,1h
11.objectivity 客观性 %
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12. professional competence 专业胜任能力 LcZ|A;it
13.Senior/CPA-in-charge 项目经理 7=%Oev&0g-
14.audit engagement letter 业务约定书 1yVhO2`7]
15.recurring audit 连续审计 2VzYP~Jg
16.the client 委托人 k!Q{u2
17.change CPA 更换注册会计师 Ol~M
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18.the existing CPA 现任注册会计师 $<yhEvv
19.the successor CPA 后任注册会计师 P0pBR_:o
20.the preceding CPA前任注册会计师 6$[7hlE
21.issue the audit report 出具审计报告 K)U[xS;<
22.expert 专家 &r\8VEZq"
23.the board of directors 董事会 $,yAOaa
24.knowledge of the entity‘ s business 了解被审计单位情况 u"4B5D
25.assess material misstatement risks评估重大错报风险 s VHk;:e>x
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?}uuTNLl)
27.a general knowledge of —— 初步了解―――的情况 HIt
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28.a more knowledge of—— 进一步了解的情况 wZs 2
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29.the prior year‘s working papers 以前年度工作底稿 }
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30.minutes of meeting 会议纪要 )U=]HpuzI
31.business risks 经营风险 t1]/Bw`j/
32.appropriateness 适当性 m7DKC,
33.accounting estimate 会计估计 K_@?Q@#YhR
34.management representations 管理层声明 2,wwI<=E'
35.going concern assumption 持续经营假设 ()48> ||
36.audit plan 审计计划 2?SbkU/3|P
37.significant audit areas 重点审计领域 [q Uv|l1
38.error 错误 5'c#pm\Q
39.fraud舞弊 T;?k]4.X
40.modified or additional procedures 修改或追加审计程序 Ulx]4;uzf
41.misappropriation of assets 侵占资产 G:p85k`
42.transactions without substance 虚假交易 k%FA:ms|k
43.unusual pressures 异常压力 R3;%eyu
44.the suspected noncompliance 涉嫌存在违法行为 _&/ {A|n
45.materialiy 重要性 a{.q/Tbt
46.exceed the materiality level 超过重要性水平 9v[V"m`M
47.approach the materiality level 接近重要性水平 QW$p{ zo
48.an acceptably low level 可接受水平 S>r",S
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 3 ye
50.misstatements or omissions 错报或漏报 4e Y?#8
51.aggregate 总计 'It8h$^j
52.subsequent events 期后事项 Xh>($ U
53.adjust the financial statements 调整财务报表 5|nc^
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54.perform additional audit procedures 实施追加的审计程序 w7o`BR
55.audit risk 审计风险 ^:]$m;v]
56.detection risk 检查风险 I{jvUYrKH
57.inappropriate audit opinion 不适当的审计意见 //_H_ue$
58.material misstatement 重大的错报 z V\+za,
59.tolerable misstatement 可容忍错报 10i$ b<O
60.the acceptable level of detection risk 可接受的检查风险