1.audit 审计 ;B^ 9sr
2.attestation 鉴证 $~3?nib"j
3.credibility 可信赖程度 &0*7]Wo*
4.audit of financial statements 财务报表审计 V7 OhOLK8
5.agreed-upon procedures 执行商定程序 ;
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6.high levels of assurance 高水平保证 <lkt'iT=Sz
7.compilation 编制 C1`fJhy
8.reliability 可靠性 /4I9Elr
9.relevance 相关性 `w8Ejm?n
10.professional skepticism 职业谨慎 w,T-vf
11.objectivity 客观性 E8/Pi>QW
12. professional competence 专业胜任能力 =L\&}kzB
13.Senior/CPA-in-charge 项目经理 .DR*MQI9
14.audit engagement letter 业务约定书 9] L4`.HM
15.recurring audit 连续审计 $x/VO\Z{-
16.the client 委托人 v) j3YhY
17.change CPA 更换注册会计师 ).32Im!;#R
18.the existing CPA 现任注册会计师 SpO%nZ";g8
19.the successor CPA 后任注册会计师 Dz3~cuVb
20.the preceding CPA前任注册会计师 qV#,]mX
21.issue the audit report 出具审计报告 SgWLs
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22.expert 专家 r9Vt}]$a G
23.the board of directors 董事会 K3*-lO:A9
24.knowledge of the entity‘ s business 了解被审计单位情况 {1"kZL
25.assess material misstatement risks评估重大错报风险 1rIL[(r4
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 5(>ux@[qI:
27.a general knowledge of —— 初步了解―――的情况 :@b=;
28.a more knowledge of—— 进一步了解的情况 h1~/zM/`
29.the prior year‘s working papers 以前年度工作底稿 'u#c_m!9
30.minutes of meeting 会议纪要 V. e30u5
31.business risks 经营风险 J[{ R:l\
32.appropriateness 适当性 tXCgRU
33.accounting estimate 会计估计 g_3Ozy
34.management representations 管理层声明 r,<p#4(>_
35.going concern assumption 持续经营假设 I]z4}#+cX
36.audit plan 审计计划 Ofc
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37.significant audit areas 重点审计领域 :-Wh'H(
38.error 错误 E{'Y>gB6
39.fraud舞弊 R('\i/fy
40.modified or additional procedures 修改或追加审计程序 Bdcs}Ga
41.misappropriation of assets 侵占资产 6/.kL;AI
42.transactions without substance 虚假交易 J1R5_b
43.unusual pressures 异常压力 i'B$Xr
44.the suspected noncompliance 涉嫌存在违法行为 l h?[wc
45.materialiy 重要性 (sW$2a
46.exceed the materiality level 超过重要性水平 C';Dc4j
47.approach the materiality level 接近重要性水平 58t_j54
48.an acceptably low level 可接受水平 g;7W%v5wqk
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 {t*CSI
50.misstatements or omissions 错报或漏报 FMtg7+Q|>
51.aggregate 总计 U]&/F{3
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52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 z:8ieJ)C
54.perform additional audit procedures 实施追加的审计程序 uf1
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55.audit risk 审计风险 q8)wAl
56.detection risk 检查风险 v"*c\,
57.inappropriate audit opinion 不适当的审计意见 [1l OGck[
58.material misstatement 重大的错报 k*rG^imX
59.tolerable misstatement 可容忍错报 gL&)l!2Y
60.the acceptable level of detection risk 可接受的检查风险