1.audit 审计 HOlMj!.
2.attestation 鉴证 ?CZ*MMV
3.credibility 可信赖程度 TPWqiA?3Cp
4.audit of financial statements 财务报表审计 "Sd2VSLg
5.agreed-upon procedures 执行商定程序 }R)A%FKi@
6.high levels of assurance 高水平保证 @po|07
7.compilation 编制 &1ss
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8.reliability 可靠性 <R8!fc{`
9.relevance 相关性 -
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10.professional skepticism 职业谨慎 hdurT
11.objectivity 客观性 0xpE +GY
12. professional competence 专业胜任能力 5MS5 Q]/
13.Senior/CPA-in-charge 项目经理 bT c'E#
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 Nj;G%KA P
16.the client 委托人 &-4S
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17.change CPA 更换注册会计师 19;F+%no#
18.the existing CPA 现任注册会计师 W kK.ON^
19.the successor CPA 后任注册会计师 cK6IyJx-
20.the preceding CPA前任注册会计师 G,A;`:/
21.issue the audit report 出具审计报告 E /uKzzD9
22.expert 专家 p$bR M`R&s
23.the board of directors 董事会 ~6Df~uN
24.knowledge of the entity‘ s business 了解被审计单位情况 I=o/1:[-
25.assess material misstatement risks评估重大错报风险 h!~u^Z.7<
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 C_
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27.a general knowledge of —— 初步了解―――的情况 hwdZP=X
28.a more knowledge of—— 进一步了解的情况 E>w| i
29.the prior year‘s working papers 以前年度工作底稿 >d#Ks0\&
30.minutes of meeting 会议纪要 hPgDK.R'
31.business risks 经营风险 \%/zf
32.appropriateness 适当性 L*Q#!_K0P
33.accounting estimate 会计估计 J)a^3>
34.management representations 管理层声明 b2HHo IT
35.going concern assumption 持续经营假设 _,5)
36.audit plan 审计计划 e?eX9yA7F
37.significant audit areas 重点审计领域 xgv&M:%D-
38.error 错误 oM)4""|
39.fraud舞弊 lO dw H"
40.modified or additional procedures 修改或追加审计程序 :gacP?
41.misappropriation of assets 侵占资产 `=rDB7!$yL
42.transactions without substance 虚假交易 %eLf6|1x
43.unusual pressures 异常压力 Z<n%~z^
44.the suspected noncompliance 涉嫌存在违法行为 I CB'?yZ,
45.materialiy 重要性 ~4[4"Pi>|
46.exceed the materiality level 超过重要性水平 a0[Mx 4
47.approach the materiality level 接近重要性水平 7T-}oNaJA\
48.an acceptably low level 可接受水平 ) Qx&m}
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 |!? `KO{
50.misstatements or omissions 错报或漏报 )6,Pmq~)
51.aggregate 总计 I85bzzZB
52.subsequent events 期后事项 ;c ~%:|
53.adjust the financial statements 调整财务报表 pG9qD2C f
54.perform additional audit procedures 实施追加的审计程序 >)`V $x
55.audit risk 审计风险 /J` ZO$
56.detection risk 检查风险 g7nqe~
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57.inappropriate audit opinion 不适当的审计意见 ?q+^U>wy&
58.material misstatement 重大的错报 5Bog\m S
59.tolerable misstatement 可容忍错报 ]0&ExD\4
60.the acceptable level of detection risk 可接受的检查风险
