1.audit 审计 6J -=6t|
2.attestation 鉴证 ezm*9Jc~p
3.credibility 可信赖程度 yi -0CHo
4.audit of financial statements 财务报表审计 S]&aDg1y}
5.agreed-upon procedures 执行商定程序 g<8Oezi 65
6.high levels of assurance 高水平保证 52'6wwv6?
7.compilation 编制 9R[P pE''
8.reliability 可靠性 6y{CM/DC
9.relevance 相关性 rfh`;G5s
10.professional skepticism 职业谨慎 j5~~%
11.objectivity 客观性 p@@*
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12. professional competence 专业胜任能力 .GCJA`0h
13.Senior/CPA-in-charge 项目经理 X LY> }r
14.audit engagement letter 业务约定书 4`+R
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15.recurring audit 连续审计 w,<n5dMv
16.the client 委托人 _.m|Ml,`{
17.change CPA 更换注册会计师 @)ls+}=Y
18.the existing CPA 现任注册会计师 v++&%
19.the successor CPA 后任注册会计师 L /N%ft]!T
20.the preceding CPA前任注册会计师 Ju"c!vu~
21.issue the audit report 出具审计报告 xd4~[n\hm
22.expert 专家 wS|hc+1
23.the board of directors 董事会 ))7CqN
24.knowledge of the entity‘ s business 了解被审计单位情况 fUq
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25.assess material misstatement risks评估重大错报风险 owA .P-4
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 "_+8z_
27.a general knowledge of —— 初步了解―――的情况 <Iil*\SC
28.a more knowledge of—— 进一步了解的情况 yy`XtJBWWs
29.the prior year‘s working papers 以前年度工作底稿 ' 'p<C)Q
30.minutes of meeting 会议纪要 ^--8
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31.business risks 经营风险 (L W2S;-
32.appropriateness 适当性 "z*?#&?,
33.accounting estimate 会计估计 AU8sU?=
34.management representations 管理层声明 n 3\~H9
35.going concern assumption 持续经营假设 3/,}&SX
36.audit plan 审计计划 "9NWsy}<c
37.significant audit areas 重点审计领域 { =MRJg!U
38.error 错误 c ? Mbyay
39.fraud舞弊 5YgT*}L+,
40.modified or additional procedures 修改或追加审计程序 bUuQ"!>ppu
41.misappropriation of assets 侵占资产 gz Dfx&.0
42.transactions without substance 虚假交易 j=u)
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43.unusual pressures 异常压力 ?*~sx= mC
44.the suspected noncompliance 涉嫌存在违法行为 /1xBZf rN
45.materialiy 重要性 Ir Y\Q)
46.exceed the materiality level 超过重要性水平 Ns\};j?TU*
47.approach the materiality level 接近重要性水平 sH%Ts@Pl
48.an acceptably low level 可接受水平 wVF
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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 ;B{oGy.
50.misstatements or omissions 错报或漏报 y&wo"';
51.aggregate 总计 Ggbz
52.subsequent events 期后事项 okO\A^F
53.adjust the financial statements 调整财务报表 Ieh<|O,-C
54.perform additional audit procedures 实施追加的审计程序 n.G.f bO
55.audit risk 审计风险 oE,TA2
56.detection risk 检查风险 8z h o\'
57.inappropriate audit opinion 不适当的审计意见 D
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58.material misstatement 重大的错报 {"|la;*I
59.tolerable misstatement 可容忍错报 & <- S-e
60.the acceptable level of detection risk 可接受的检查风险
