1.audit 审计 iI Dun Ih
2.attestation 鉴证 ;5tQV%V^Q
3.credibility 可信赖程度 '0<9+A#
4.audit of financial statements 财务报表审计 W|(U}PrC
5.agreed-upon procedures 执行商定程序 !g4u<7
6.high levels of assurance 高水平保证 q$'D}OH T
7.compilation 编制 ZVz`g]
8.reliability 可靠性 5S
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9.relevance 相关性 g4^3H3Pd
10.professional skepticism 职业谨慎 Zg$RiQ^-{J
11.objectivity 客观性 f~:wI9
12. professional competence 专业胜任能力 O,Ej m<nt
13.Senior/CPA-in-charge 项目经理 lf\x`3Vd
14.audit engagement letter 业务约定书 R!rj:f!>
15.recurring audit 连续审计 ^@f.~4P*I
16.the client 委托人 k]rc -c-
17.change CPA 更换注册会计师 GL,( N|
18.the existing CPA 现任注册会计师 b6! 7j
19.the successor CPA 后任注册会计师 C#TP1~6
20.the preceding CPA前任注册会计师 6z2%/P-'
21.issue the audit report 出具审计报告 &3 *#h
22.expert 专家 -5Oy k,
23.the board of directors 董事会 CU@}{}Yl
24.knowledge of the entity‘ s business 了解被审计单位情况 Gq-~zmg
25.assess material misstatement risks评估重大错报风险 ^$s&bH'8
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 zy`T!
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27.a general knowledge of —— 初步了解―――的情况 et=i@PB)
28.a more knowledge of—— 进一步了解的情况 U+,RP$r@
29.the prior year‘s working papers 以前年度工作底稿 (qzBy \\p
30.minutes of meeting 会议纪要 )]C(NTfxg
31.business risks 经营风险 Mc{-2
32.appropriateness 适当性 _&N}.y)+t
33.accounting estimate 会计估计 :!wl/X
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34.management representations 管理层声明 M9~6ry-_
35.going concern assumption 持续经营假设 ]]P@*4!
36.audit plan 审计计划 <"yL(s^u"
37.significant audit areas 重点审计领域 ?2,{+d |
38.error 错误 Jwpc8MQ
39.fraud舞弊 1E=E ?$9sg
40.modified or additional procedures 修改或追加审计程序 ?5;N=\GQ
41.misappropriation of assets 侵占资产 }$b!/<7FD
42.transactions without substance 虚假交易 !oYNJE Y7
43.unusual pressures 异常压力 [lGxys)J
44.the suspected noncompliance 涉嫌存在违法行为 aU*}.{<!
45.materialiy 重要性 XTRF IY
46.exceed the materiality level 超过重要性水平 W3jwc{lj
47.approach the materiality level 接近重要性水平 Ax*xa6_2
48.an acceptably low level 可接受水平 PYTwyqS
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 JCci*F#r
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 [qU`}S2
52.subsequent events 期后事项 x@3cZd0
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53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 $LVzhQlD
55.audit risk 审计风险 }Fsr"RER@{
56.detection risk 检查风险 \1hQ7:f;\
57.inappropriate audit opinion 不适当的审计意见 D!z'Y,.
58.material misstatement 重大的错报 0\V)DV.i
59.tolerable misstatement 可容忍错报 0O a&vx
60.the acceptable level of detection risk 可接受的检查风险