1.audit 审计 A=y24m
2.attestation 鉴证 zv>ZrFl*
3.credibility 可信赖程度 Id; mn}+~
4.audit of financial statements 财务报表审计 ^o,y5 ,
5.agreed-upon procedures 执行商定程序 A5`#Ot* 3
6.high levels of assurance 高水平保证 A7mMgb_
7.compilation 编制 @:I \\S@bN
8.reliability 可靠性 _ak.G=
9.relevance 相关性 N.kuE=X
10.professional skepticism 职业谨慎 "~B~{ _<j
11.objectivity 客观性 +*WUH513
12. professional competence 专业胜任能力 T
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13.Senior/CPA-in-charge 项目经理 d91I
14.audit engagement letter 业务约定书 a> #d=.
15.recurring audit 连续审计 b 6
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16.the client 委托人 O(b" F?
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17.change CPA 更换注册会计师 q=(M!9cE
18.the existing CPA 现任注册会计师 "'Q$.sR
19.the successor CPA 后任注册会计师 BHIZHp
20.the preceding CPA前任注册会计师 ; 2+ FgOj
21.issue the audit report 出具审计报告 d{vc
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22.expert 专家 ";%e~
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23.the board of directors 董事会 hlY S=cgY=
24.knowledge of the entity‘ s business 了解被审计单位情况 .N'%hh
25.assess material misstatement risks评估重大错报风险 k
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 XY&]T'A
27.a general knowledge of —— 初步了解―――的情况 e)fJd*P
28.a more knowledge of—— 进一步了解的情况 yHV^a0e7EH
29.the prior year‘s working papers 以前年度工作底稿 UtHmM,*I
30.minutes of meeting 会议纪要 lyMJW }T+>
31.business risks 经营风险 'US8"83
32.appropriateness 适当性 o +PQ;Dl
33.accounting estimate 会计估计 <ls i.x\y<
34.management representations 管理层声明 BV wRPt
35.going concern assumption 持续经营假设 ^H @!)+
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36.audit plan 审计计划 7zz (#
37.significant audit areas 重点审计领域 98"z0nI%
38.error 错误 3M`hn4)K
39.fraud舞弊 +?J_6Mo@X
40.modified or additional procedures 修改或追加审计程序 M9ter&
41.misappropriation of assets 侵占资产 Y,<WX
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42.transactions without substance 虚假交易 k}+MvGq
43.unusual pressures 异常压力 ,Yiq$Z{qQ
44.the suspected noncompliance 涉嫌存在违法行为 83p$ !8]u
45.materialiy 重要性 *;V2_fWJ@
46.exceed the materiality level 超过重要性水平 *IjdN,wox
47.approach the materiality level 接近重要性水平 x
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48.an acceptably low level 可接受水平 7k[`]:*o
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 ?trt4Tbe/
50.misstatements or omissions 错报或漏报 \6nQ-S_
51.aggregate 总计 |yId6v
52.subsequent events 期后事项 .3g \[p
53.adjust the financial statements 调整财务报表 PG-cu$\??
54.perform additional audit procedures 实施追加的审计程序 VLwJ6?.f'
55.audit risk 审计风险 GT1 X
56.detection risk 检查风险 !Ed<xG/
57.inappropriate audit opinion 不适当的审计意见 I D{Pzmt-
58.material misstatement 重大的错报 pE YrmC
59.tolerable misstatement 可容忍错报 T^- H _|/M
60.the acceptable level of detection risk 可接受的检查风险
