1.audit 审计 IY\5@PVZ
2.attestation 鉴证 %_W)~Pv{+
3.credibility 可信赖程度 om z
4.audit of financial statements 财务报表审计 _op}1
5.agreed-upon procedures 执行商定程序 )_S(UVI5
6.high levels of assurance 高水平保证 Fj3a.'
7.compilation 编制 |&) dh<
8.reliability 可靠性 &.Qrs:U
9.relevance 相关性 Yu^4VXp~M%
10.professional skepticism 职业谨慎 Ma
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11.objectivity 客观性 :>f )g
12. professional competence 专业胜任能力 {qJ1ko)$
13.Senior/CPA-in-charge 项目经理 G@X% +$I
14.audit engagement letter 业务约定书 H=vUYz
15.recurring audit 连续审计 f+)L#>Gl?
16.the client 委托人 E]n&=\
17.change CPA 更换注册会计师 1 bU,$4
18.the existing CPA 现任注册会计师 A[{yCn`tM
19.the successor CPA 后任注册会计师 ^%{7}g&$u
20.the preceding CPA前任注册会计师 {]@= ijjf
21.issue the audit report 出具审计报告 '4Bm;&6M
22.expert 专家 eJX9_6m-
23.the board of directors 董事会 ^A&1^B
24.knowledge of the entity‘ s business 了解被审计单位情况 O-
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25.assess material misstatement risks评估重大错报风险 @:vwb\azVD
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 i3mcx)d@H
27.a general knowledge of —— 初步了解―――的情况 ,<P
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28.a more knowledge of—— 进一步了解的情况 0znR0%~
29.the prior year‘s working papers 以前年度工作底稿 -zeG1gr3
30.minutes of meeting 会议纪要 yq\K)g*=
31.business risks 经营风险 \V~eVf;~
32.appropriateness 适当性 p6Gy,C.
33.accounting estimate 会计估计 wc4{)qDE
34.management representations 管理层声明 Kn;"R:
35.going concern assumption 持续经营假设 D'DfJwA
36.audit plan 审计计划 mNTzUoZF'@
37.significant audit areas 重点审计领域 qqY"*uJ'
38.error 错误 MKi0jwJM
39.fraud舞弊 >SHhAEF
40.modified or additional procedures 修改或追加审计程序 :OT0yA=U
41.misappropriation of assets 侵占资产 }9OC,Y8?D
42.transactions without substance 虚假交易 Om2d.7S
43.unusual pressures 异常压力 =X:Y,?
44.the suspected noncompliance 涉嫌存在违法行为 dcN22A3
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 -C]5>& W
47.approach the materiality level 接近重要性水平 jm/`iXnMf
48.an acceptably low level 可接受水平 Y.rsR6
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 GGs}i1m
50.misstatements or omissions 错报或漏报 p}~JgEE
51.aggregate 总计 h3
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52.subsequent events 期后事项 cR<fJ[*
53.adjust the financial statements 调整财务报表 c`w}|d]mC
54.perform additional audit procedures 实施追加的审计程序 }WXi$(@v
55.audit risk 审计风险 Eo]xNn/g
56.detection risk 检查风险 JL{VD
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57.inappropriate audit opinion 不适当的审计意见 A$0fKko
58.material misstatement 重大的错报 :*9Wh
59.tolerable misstatement 可容忍错报 y766;
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60.the acceptable level of detection risk 可接受的检查风险