1.audit 审计 &ej8mq"\
2.attestation 鉴证 1L7{p>;-dO
3.credibility 可信赖程度 DVZdClAL
4.audit of financial statements 财务报表审计 yn
AB
5.agreed-upon procedures 执行商定程序 EO|:FcW
6.high levels of assurance 高水平保证 9CGNn+~YI
7.compilation 编制 ubMOD<
8.reliability 可靠性 %Kh4m7
9.relevance 相关性 qM4c]YIaSl
10.professional skepticism 职业谨慎 psh^MX)Q
11.objectivity 客观性 @r(Z%j7
12. professional competence 专业胜任能力 D'<VYl"/
13.Senior/CPA-in-charge 项目经理 72W,FU~OD
14.audit engagement letter 业务约定书 $aCd
/&
15.recurring audit 连续审计 4nfu6Dq
16.the client 委托人 M`,~ mU
17.change CPA 更换注册会计师 m .IU ;cR
18.the existing CPA 现任注册会计师 [$(%dV6O
19.the successor CPA 后任注册会计师 dhg~$CVO
20.the preceding CPA前任注册会计师 }TRAw#h
21.issue the audit report 出具审计报告 \mM<\-'p
22.expert 专家 L(S'6z~_9
23.the board of directors 董事会 ! hd</_#
24.knowledge of the entity‘ s business 了解被审计单位情况 }_tl n
25.assess material misstatement risks评估重大错报风险 gyHHoZc3
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 A$0H
.F>
27.a general knowledge of —— 初步了解―――的情况 ha@L94Lq
28.a more knowledge of—— 进一步了解的情况 <F7kh[L_x
29.the prior year‘s working papers 以前年度工作底稿 v!3A9!.
30.minutes of meeting 会议纪要 5[l8y,
31.business risks 经营风险 m ~#!
32.appropriateness 适当性 W+wA_s2&D
33.accounting estimate 会计估计 p?[Tm*r
34.management representations 管理层声明 e<7.y#L
35.going concern assumption 持续经营假设 _CBWb
36.audit plan 审计计划 $w)~O<_U
37.significant audit areas 重点审计领域 5S
Xn?
38.error 错误 VpfUm?Nq
39.fraud舞弊 WtQ8X|\`
40.modified or additional procedures 修改或追加审计程序 _8fr6tO+
41.misappropriation of assets 侵占资产 J2q,7wI#
42.transactions without substance 虚假交易 c5q9LQ/
43.unusual pressures 异常压力 DBLk!~IF
44.the suspected noncompliance 涉嫌存在违法行为 ~0$NJrUy
45.materialiy 重要性 mOpTzg@
46.exceed the materiality level 超过重要性水平 7qO a
;^T
47.approach the materiality level 接近重要性水平 rt3qdk5
U
48.an acceptably low level 可接受水平 y4Z&@,_{
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 2M<R(W!&
50.misstatements or omissions 错报或漏报 @Q&3L~K"
51.aggregate 总计 cUqn<Z<n
52.subsequent events 期后事项 # ,uya2!)
53.adjust the financial statements 调整财务报表 R2etB*k6[
54.perform additional audit procedures 实施追加的审计程序 ;Mm7n12z C
55.audit risk 审计风险 @J{m@ji{
56.detection risk 检查风险 ^2d!*W|
57.inappropriate audit opinion 不适当的审计意见
N#V.1<Y
58.material misstatement 重大的错报 /[:dp<
59.tolerable misstatement 可容忍错报 /-zXM;h
60.the acceptable level of detection risk 可接受的检查风险