1.audit 审计 $9hOWti
2.attestation 鉴证 8.9S91]=
3.credibility 可信赖程度 3!*J;Y
4.audit of financial statements 财务报表审计 yYF80mnJz
5.agreed-upon procedures 执行商定程序 N2~DxVJ5cT
6.high levels of assurance 高水平保证 x>Q#Bvy
7.compilation 编制 {},GxrQm
8.reliability 可靠性 ;itz`9T
9.relevance 相关性 #]:nQ(
10.professional skepticism 职业谨慎 d_]MqH>R\
11.objectivity 客观性 tSQ>P -O
12. professional competence 专业胜任能力 -y$|EOi?
13.Senior/CPA-in-charge 项目经理 jUjQ{eT
14.audit engagement letter 业务约定书 Jh }3AoD
15.recurring audit 连续审计 81aY*\
16.the client 委托人 [>6:xGSe9X
17.change CPA 更换注册会计师 ~BZ A_w"`1
18.the existing CPA 现任注册会计师 UHR)]5Lt
19.the successor CPA 后任注册会计师 r[~Km5
20.the preceding CPA前任注册会计师 A\z[/3& RK
21.issue the audit report 出具审计报告 uW
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22.expert 专家 KeXQ'.x5O
23.the board of directors 董事会 *+
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24.knowledge of the entity‘ s business 了解被审计单位情况 2;6p2GNSh
25.assess material misstatement risks评估重大错报风险 .s,hl(w,
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 %JiA,
27.a general knowledge of —— 初步了解―――的情况 9Y-s],2V
28.a more knowledge of—— 进一步了解的情况 5GpRN
29.the prior year‘s working papers 以前年度工作底稿 e
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30.minutes of meeting 会议纪要 FtY*I&
31.business risks 经营风险 <$7*yV
32.appropriateness 适当性 *4+;Ey
33.accounting estimate 会计估计 x
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34.management representations 管理层声明 "-^TA_XfI
35.going concern assumption 持续经营假设 t;E-9`N
36.audit plan 审计计划 +KD~/}C%-
37.significant audit areas 重点审计领域 LI(Wu6*Y
38.error 错误 @gs
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39.fraud舞弊 7G2TT a
40.modified or additional procedures 修改或追加审计程序 7?cZ9^z`w
41.misappropriation of assets 侵占资产 RCgs3JIE+2
42.transactions without substance 虚假交易 #msk'MVt
43.unusual pressures 异常压力 &a-:ZA@
44.the suspected noncompliance 涉嫌存在违法行为 V&NOp
45.materialiy 重要性 5v>(xl
46.exceed the materiality level 超过重要性水平 b/ur!2yr
47.approach the materiality level 接近重要性水平 7eh}Je8
48.an acceptably low level 可接受水平
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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 O7q-MeMM
50.misstatements or omissions 错报或漏报 @\[&_DZ
51.aggregate 总计 eK3J9;X
52.subsequent events 期后事项 O2A Z|[*I
53.adjust the financial statements 调整财务报表 9I9J}&4
54.perform additional audit procedures 实施追加的审计程序 #CV
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55.audit risk 审计风险 2rD`]neA
56.detection risk 检查风险 f'R^MX2
57.inappropriate audit opinion 不适当的审计意见 }U+gJkY2
58.material misstatement 重大的错报 H
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59.tolerable misstatement 可容忍错报 e
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60.the acceptable level of detection risk 可接受的检查风险