1.audit 审计 PN+,M50;1
2.attestation 鉴证 yd#4b`8U`
3.credibility 可信赖程度 ?8YHz
4.audit of financial statements 财务报表审计 JFR,QUT
5.agreed-upon procedures 执行商定程序 0`,a@Q4
6.high levels of assurance 高水平保证 oV,>u5:B
7.compilation 编制 LOR$d^l
8.reliability 可靠性 h9g5W'.#
9.relevance 相关性 dy|r:~j3
10.professional skepticism 职业谨慎 )x?F1/
11.objectivity 客观性 LW ntZ.
12. professional competence 专业胜任能力 $].< /
13.Senior/CPA-in-charge 项目经理 NVJvCs)3f
14.audit engagement letter 业务约定书 *kZJ
15.recurring audit 连续审计 [4PG_k[uTJ
16.the client 委托人 sN^R Z0!>
17.change CPA 更换注册会计师 [rE,fR
18.the existing CPA 现任注册会计师 [u,B8DX
19.the successor CPA 后任注册会计师 k3^S^Bv\
20.the preceding CPA前任注册会计师 >*vI:MG8
21.issue the audit report 出具审计报告 9QWS[E4
22.expert 专家 [eG- &u
23.the board of directors 董事会 _U#ue
24.knowledge of the entity‘ s business 了解被审计单位情况 l.>QO ;
25.assess material misstatement risks评估重大错报风险 ,B!u*
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 GS<,adD
27.a general knowledge of —— 初步了解―――的情况 "1h|1'S50?
28.a more knowledge of—— 进一步了解的情况 3u+~!yz
29.the prior year‘s working papers 以前年度工作底稿 {Qlvj.X
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30.minutes of meeting 会议纪要 !{r Gt`y
31.business risks 经营风险 :+!hR4Z~\;
32.appropriateness 适当性 #sAEIk/
33.accounting estimate 会计估计 ExY
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34.management representations 管理层声明 .NwHr6/s*
35.going concern assumption 持续经营假设 t4F 1[P
36.audit plan 审计计划 _g$6vx&
37.significant audit areas 重点审计领域 V&)-u(s_S/
38.error 错误 Ql
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39.fraud舞弊 <@@.~Qm'
40.modified or additional procedures 修改或追加审计程序 g0_8:Gs}^
41.misappropriation of assets 侵占资产 Ur]5AJ
42.transactions without substance 虚假交易 M6y:ze
43.unusual pressures 异常压力 ~(4cnD)BO
44.the suspected noncompliance 涉嫌存在违法行为 m:X;dcq'3
45.materialiy 重要性 Eh8.S)E
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 M)Ogb'@#
48.an acceptably low level 可接受水平
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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 won%(n,HT
50.misstatements or omissions 错报或漏报 ]e)<CE2
51.aggregate 总计 A!goR-J]
52.subsequent events 期后事项 M^k~w{
53.adjust the financial statements 调整财务报表 Be0P[v
54.perform additional audit procedures 实施追加的审计程序 /d8P
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55.audit risk 审计风险 NWv1g{M
56.detection risk 检查风险 Sf
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57.inappropriate audit opinion 不适当的审计意见 bBC3% H^
58.material misstatement 重大的错报 8[2^`g
59.tolerable misstatement 可容忍错报 ;`s/|v
60.the acceptable level of detection risk 可接受的检查风险