1.audit 审计 i} ?\K>BWq
2.attestation 鉴证 0 1:(QJ
3.credibility 可信赖程度 yI
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4.audit of financial statements 财务报表审计 MsjC4(Xla.
5.agreed-upon procedures 执行商定程序 :?H1h8wbCt
6.high levels of assurance 高水平保证 a_k~z3wG
7.compilation 编制 ?xb2jZ/0X
8.reliability 可靠性 5~=wia
9.relevance 相关性 gv/yfiA?
10.professional skepticism 职业谨慎 ?EA&kZR]
11.objectivity 客观性 (]sk3
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12. professional competence 专业胜任能力 Y!3i3D
13.Senior/CPA-in-charge 项目经理 Jek3K&
14.audit engagement letter 业务约定书 8o[+>W
15.recurring audit 连续审计 D<(VP{,G
16.the client 委托人 Rj~y#m
17.change CPA 更换注册会计师 qz.WF8Sy2
18.the existing CPA 现任注册会计师 xHWD1>
19.the successor CPA 后任注册会计师 884 -\M"h
20.the preceding CPA前任注册会计师 R6qC0@*
21.issue the audit report 出具审计报告 \vp^[,SI
22.expert 专家 )C%S`d<%,
23.the board of directors 董事会 wo_iCjmK
24.knowledge of the entity‘ s business 了解被审计单位情况 s^ K:cz
25.assess material misstatement risks评估重大错报风险 >3)AO04=;
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 >(eR0.x
27.a general knowledge of —— 初步了解―――的情况 fx= %e
28.a more knowledge of—— 进一步了解的情况 r lXMrn
29.the prior year‘s working papers 以前年度工作底稿 yr34&M(a
30.minutes of meeting 会议纪要 iS}~e{TP/
31.business risks 经营风险 y+P$}Nru
32.appropriateness 适当性 [OQ+&\
33.accounting estimate 会计估计 tnFhL&
34.management representations 管理层声明 !E9A=u{
35.going concern assumption 持续经营假设 'T*h0xX
36.audit plan 审计计划 bXK$H=S Bz
37.significant audit areas 重点审计领域 |5me }!C
38.error 错误 sH\ h{^
39.fraud舞弊
nIv/B/>pZ
40.modified or additional procedures 修改或追加审计程序 KAm$^N5
41.misappropriation of assets 侵占资产 H263<^
42.transactions without substance 虚假交易 r9$7P?zm
43.unusual pressures 异常压力 :1e'22[=.
44.the suspected noncompliance 涉嫌存在违法行为 ]M/*Beh
45.materialiy 重要性 .*+e?-
46.exceed the materiality level 超过重要性水平 x<h-F
47.approach the materiality level 接近重要性水平 hdurT
48.an acceptably low level 可接受水平 q{RT~,%
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 e(Ub7L#
50.misstatements or omissions 错报或漏报 y<n<uZ;
51.aggregate 总计 Fn*)!,)
52.subsequent events 期后事项 [C( >e0r
53.adjust the financial statements 调整财务报表 02~GT_)$^
54.perform additional audit procedures 实施追加的审计程序 3k5F$wf
55.audit risk 审计风险 j8{,u6w)-
56.detection risk 检查风险 I>45xVA
57.inappropriate audit opinion 不适当的审计意见 R4[dh.lf
58.material misstatement 重大的错报 Nzel^~
59.tolerable misstatement 可容忍错报 5'"l0EuD
60.the acceptable level of detection risk 可接受的检查风险