1.audit 审计 t%s(xz#1
2.attestation 鉴证 TwZmZE ?!
3.credibility 可信赖程度 F^DDN7AKH
4.audit of financial statements 财务报表审计 %&$s0=+
5.agreed-upon procedures 执行商定程序 ];{CNDAL2
6.high levels of assurance 高水平保证 /a-OBU
7.compilation 编制 CDFX>>N
8.reliability 可靠性 -
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9.relevance 相关性 5F5)Bh
10.professional skepticism 职业谨慎 r[&/*~xL
11.objectivity 客观性 >@|XY<
12. professional competence 专业胜任能力 .Nd_p{
13.Senior/CPA-in-charge 项目经理 QL@}hw.F
14.audit engagement letter 业务约定书 {@67'jL
15.recurring audit 连续审计
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16.the client 委托人 ESY\!X:|
17.change CPA 更换注册会计师 <QRRD*\
18.the existing CPA 现任注册会计师 qAVZ&:#
19.the successor CPA 后任注册会计师 O&PrO+&
20.the preceding CPA前任注册会计师 X./7b{Pax
21.issue the audit report 出具审计报告 V%w]HIhq
22.expert 专家 HqKD]1
23.the board of directors 董事会 )WF*fcx{
24.knowledge of the entity‘ s business 了解被审计单位情况 =(as{,j
25.assess material misstatement risks评估重大错报风险 VL@eR9}9K
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ARJ} h
27.a general knowledge of —— 初步了解―――的情况 :}~B;s0M\
28.a more knowledge of—— 进一步了解的情况 I#:4H2H6
29.the prior year‘s working papers 以前年度工作底稿 -W"w
30.minutes of meeting 会议纪要 -* piC(
31.business risks 经营风险 ujoJ6UOG
32.appropriateness 适当性 _Dg|Iz,Uh
33.accounting estimate 会计估计 sG k'G573
34.management representations 管理层声明 s#C~HK
35.going concern assumption 持续经营假设 /: }"Z b
36.audit plan 审计计划 qa)Qf,`
37.significant audit areas 重点审计领域 V%'+
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38.error 错误 6+_qGV
39.fraud舞弊 H.s:a#l?
40.modified or additional procedures 修改或追加审计程序 A}(Q^|6
41.misappropriation of assets 侵占资产 p V`)
42.transactions without substance 虚假交易 b#{[Pk,w9
43.unusual pressures 异常压力 Q$=X
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44.the suspected noncompliance 涉嫌存在违法行为 -@G,Ry-\t
45.materialiy 重要性 jf~-;2
46.exceed the materiality level 超过重要性水平 KIHr%
47.approach the materiality level 接近重要性水平 A{KF<Omu
48.an acceptably low level 可接受水平 ~&T%u.u7
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 C\5"Kb
50.misstatements or omissions 错报或漏报 QMWDII&t
51.aggregate 总计 }SBpc{ch
52.subsequent events 期后事项 222Mm/QN
53.adjust the financial statements 调整财务报表 3Ay<2v
54.perform additional audit procedures 实施追加的审计程序 |$.`4h?
55.audit risk 审计风险 xa|/P#q
56.detection risk 检查风险 w4\g]\
57.inappropriate audit opinion 不适当的审计意见 C:@JLZB
58.material misstatement 重大的错报 `l`)Cs;a
59.tolerable misstatement 可容忍错报 tU>?j1
60.the acceptable level of detection risk 可接受的检查风险