1.audit 审计 @[;$R@M_3
2.attestation 鉴证 )!sjXiC!h
3.credibility 可信赖程度 ~tB9
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4.audit of financial statements 财务报表审计 NDG?X s [2
5.agreed-upon procedures 执行商定程序 (>-(~7PR
6.high levels of assurance 高水平保证 K3`48,`?wA
7.compilation 编制 v2 >Dn
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8.reliability 可靠性 $o*p#LU
9.relevance 相关性 %vU *4mH
10.professional skepticism 职业谨慎 a*o k*r
11.objectivity 客观性 s)9 sb J
12. professional competence 专业胜任能力 ho6,&Bp8
13.Senior/CPA-in-charge 项目经理 rTeADu_vf
14.audit engagement letter 业务约定书 NOtwgZ-
15.recurring audit 连续审计 l^v,X%{Iz
16.the client 委托人 02po;
17.change CPA 更换注册会计师 1tH#QZIT
18.the existing CPA 现任注册会计师 Hnbd<?y
19.the successor CPA 后任注册会计师 2VkA!o4nP
20.the preceding CPA前任注册会计师 r6e!";w:U
21.issue the audit report 出具审计报告 bE" J &;|
22.expert 专家 XK
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23.the board of directors 董事会 )umW-A
24.knowledge of the entity‘ s business 了解被审计单位情况 }ct*<zj[~u
25.assess material misstatement risks评估重大错报风险 t=dZM}wj_\
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1 <wolTf
27.a general knowledge of —— 初步了解―――的情况 X Qj+ ]-m
28.a more knowledge of—— 进一步了解的情况 X+ //$J
29.the prior year‘s working papers 以前年度工作底稿 ?$4CgN-
30.minutes of meeting 会议纪要 'V* 8'?
31.business risks 经营风险 _;k))K^
32.appropriateness 适当性 t\lx*_lr
33.accounting estimate 会计估计 4cAx9bqA
34.management representations 管理层声明 D o!]t7Y$
35.going concern assumption 持续经营假设 =
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36.audit plan 审计计划 |bjLmGb
37.significant audit areas 重点审计领域 uF ]+i^+
38.error 错误 &0J/V>k
39.fraud舞弊 P)hawH=
40.modified or additional procedures 修改或追加审计程序 N{fYO4 O
41.misappropriation of assets 侵占资产 B zr}+J
42.transactions without substance 虚假交易 Mm#=d?YUHJ
43.unusual pressures 异常压力 A
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44.the suspected noncompliance 涉嫌存在违法行为 Nv\<>gA:
45.materialiy 重要性 G
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46.exceed the materiality level 超过重要性水平 6
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47.approach the materiality level 接近重要性水平 ]w9syz8X
48.an acceptably low level 可接受水平 #pX +~ {
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 G I#T MFz3
50.misstatements or omissions 错报或漏报 ^r~R]st E^
51.aggregate 总计 b]\V~ZaXG
52.subsequent events 期后事项 ) "y]_}
53.adjust the financial statements 调整财务报表 Y ^uYc}
54.perform additional audit procedures 实施追加的审计程序 LP}YH W/
55.audit risk 审计风险 QEl ~uhc3
56.detection risk 检查风险 r 7N% onx
57.inappropriate audit opinion 不适当的审计意见 g ?!;04
58.material misstatement 重大的错报 JT 5+d ,
59.tolerable misstatement 可容忍错报 8R.` *
60.the acceptable level of detection risk 可接受的检查风险
