1.audit 审计 #Y0ru9
2.attestation 鉴证 Zg4kO;r08
3.credibility 可信赖程度 Y6` ^E
4.audit of financial statements 财务报表审计 {pXqw'"1.
5.agreed-upon procedures 执行商定程序 d}2(G2z ^
6.high levels of assurance 高水平保证 (j-_iOQ]i+
7.compilation 编制 p4@0[z'
8.reliability 可靠性 pupt__NZ)n
9.relevance 相关性 4iv&!hAc;
10.professional skepticism 职业谨慎 3ESrd"W=
11.objectivity 客观性 xC9?Wt'
12. professional competence 专业胜任能力 S "/-)_{
13.Senior/CPA-in-charge 项目经理 [NK&s:wMk
14.audit engagement letter 业务约定书 6@ ;sOiN+
15.recurring audit 连续审计 #]h&GX
16.the client 委托人 $=5kn>[_Z%
17.change CPA 更换注册会计师 t 2,?+ q$x
18.the existing CPA 现任注册会计师 ;YZ'd"0v
19.the successor CPA 后任注册会计师 v"l8[::
20.the preceding CPA前任注册会计师 25;(`Td 5
21.issue the audit report 出具审计报告 "vfpG7CG
22.expert 专家 AqT}^ fS
23.the board of directors 董事会 i !*8@:VI
24.knowledge of the entity‘ s business 了解被审计单位情况 } "&Ye
25.assess material misstatement risks评估重大错报风险 B2Kh~Xd
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 6 lL^/$]
27.a general knowledge of —— 初步了解―――的情况 &Z(6i}f,Gp
28.a more knowledge of—— 进一步了解的情况 -'
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29.the prior year‘s working papers 以前年度工作底稿 ; Kh!OBZFo
30.minutes of meeting 会议纪要 hGcu(kAC,
31.business risks 经营风险 m7u" awM^
32.appropriateness 适当性 @V Sr'?7-
33.accounting estimate 会计估计 j XYr&F
34.management representations 管理层声明 /z )Nz2W
35.going concern assumption 持续经营假设 ? ph>:M
36.audit plan 审计计划 mRy0zN>?
37.significant audit areas 重点审计领域 v\+`n^=
38.error 错误 8H ,k0~D
39.fraud舞弊 8v)iOPmDC
40.modified or additional procedures 修改或追加审计程序 K,,'{j 2#f
41.misappropriation of assets 侵占资产 30O7u3Zrb
42.transactions without substance 虚假交易 ?aguA qG$
43.unusual pressures 异常压力 %Iiu#- 'B
44.the suspected noncompliance 涉嫌存在违法行为 t)mc~M9w
45.materialiy 重要性 P5W58WxT'
46.exceed the materiality level 超过重要性水平 d(K}v\3!
47.approach the materiality level 接近重要性水平 TPYh<p#
48.an acceptably low level 可接受水平 U_RWqKL
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 !gcea?I
50.misstatements or omissions 错报或漏报 MS]Q\g}U
51.aggregate 总计 X%T%N;P
52.subsequent events 期后事项 L^=G(op*
53.adjust the financial statements 调整财务报表 o?^Rw*u0/
54.perform additional audit procedures 实施追加的审计程序 R7A:K]iJ5
55.audit risk 审计风险 Yq'D-$@
56.detection risk 检查风险 RI Dl4c
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57.inappropriate audit opinion 不适当的审计意见 ?XV3Y3
58.material misstatement 重大的错报 B}J0 d
59.tolerable misstatement 可容忍错报 j^/=.cD|
60.the acceptable level of detection risk 可接受的检查风险
