1.audit 审计 Un+- T
2.attestation 鉴证 `sv]/8RN
3.credibility 可信赖程度 R$it`0D4o
4.audit of financial statements 财务报表审计 @P=n{-pIW
5.agreed-upon procedures 执行商定程序 h9nh9a(2
6.high levels of assurance 高水平保证 A~s6~
7.compilation 编制 tPw7zFy6r
8.reliability 可靠性 hbx+*KM
9.relevance 相关性 SM<qb0
10.professional skepticism 职业谨慎 r$LU$F
11.objectivity 客观性 mkgL/h*
12. professional competence 专业胜任能力 p-z!i +
13.Senior/CPA-in-charge 项目经理 6hFs{P7
14.audit engagement letter 业务约定书 i1HO>X:ea
15.recurring audit 连续审计 sI#h&V,9
16.the client 委托人 }$@K
17.change CPA 更换注册会计师 JmBMc}54
18.the existing CPA 现任注册会计师
GIK.+kn\
19.the successor CPA 后任注册会计师 kc@\AZb
20.the preceding CPA前任注册会计师 )%:
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21.issue the audit report 出具审计报告 $M|vIw{#
22.expert 专家 pC&i!la{o}
23.the board of directors 董事会 \ov]Rn
24.knowledge of the entity‘ s business 了解被审计单位情况 f\:I1y
25.assess material misstatement risks评估重大错报风险 0zjGL7
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 +xr;X 9
27.a general knowledge of —— 初步了解―――的情况 k6;pi=sYNW
28.a more knowledge of—— 进一步了解的情况 ])zpx-
29.the prior year‘s working papers 以前年度工作底稿 ;~}!P7z
30.minutes of meeting 会议纪要 K=P LOC5
31.business risks 经营风险 tU8aPiUl
32.appropriateness 适当性 S!
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33.accounting estimate 会计估计 \qJ^
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34.management representations 管理层声明 Lf Y[Z4
35.going concern assumption 持续经营假设 CZCVC (/u
36.audit plan 审计计划 "(a}}q 9-
37.significant audit areas 重点审计领域 `ih#>i_&
38.error 错误 a7]Z_Gk
39.fraud舞弊 X(>aW*q
40.modified or additional procedures 修改或追加审计程序 (g tOYEqx
41.misappropriation of assets 侵占资产 ;tZ 8Sh)
42.transactions without substance 虚假交易 c[?&;# feV
43.unusual pressures 异常压力 od3b,Q
44.the suspected noncompliance 涉嫌存在违法行为 8PGuZw<
45.materialiy 重要性 tkHUX!Ow;
46.exceed the materiality level 超过重要性水平 %1i *Y*wg
47.approach the materiality level 接近重要性水平 S.owVMQ
48.an acceptably low level 可接受水平 r+MqjdXG
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 Ak\"C4s
50.misstatements or omissions 错报或漏报 M
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51.aggregate 总计 1a#R7
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52.subsequent events 期后事项 EmV Z
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53.adjust the financial statements 调整财务报表 w6l56CB`
54.perform additional audit procedures 实施追加的审计程序 3cFvS[JG
55.audit risk 审计风险 9:Z|Z?>?
56.detection risk 检查风险 )Mw 3ZE92
57.inappropriate audit opinion 不适当的审计意见 Z
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58.material misstatement 重大的错报 NB&zBJ#
59.tolerable misstatement 可容忍错报 TyaK_XW
60.the acceptable level of detection risk 可接受的检查风险