1.audit 审计 %}SrL*
2.attestation 鉴证 /=nJRC3.
3.credibility 可信赖程度 vxBgGl
4.audit of financial statements 财务报表审计 xX&+WR
5.agreed-upon procedures 执行商定程序 _YhES-Ff
6.high levels of assurance 高水平保证 we//|fA<
7.compilation 编制 ].w4$OJ?
8.reliability 可靠性 y@S$^jk.
9.relevance 相关性 SaO}e
10.professional skepticism 职业谨慎 i
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11.objectivity 客观性 f64
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12. professional competence 专业胜任能力 >C>.\
13.Senior/CPA-in-charge 项目经理 NZ:,ph
14.audit engagement letter 业务约定书 oq
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15.recurring audit 连续审计 HAdg/3Hw
16.the client 委托人 X]TG<r
17.change CPA 更换注册会计师 LYTd
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18.the existing CPA 现任注册会计师 L\J;J%fz.
19.the successor CPA 后任注册会计师 iHM%iUV
20.the preceding CPA前任注册会计师 D0-3eV-
21.issue the audit report 出具审计报告 ~^:A{/
22.expert 专家 gD@){Ip
23.the board of directors 董事会 5{X<y#vAC0
24.knowledge of the entity‘ s business 了解被审计单位情况 AofKw
25.assess material misstatement risks评估重大错报风险 n:?a$Ldgm
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 sUO`u qZV
27.a general knowledge of —— 初步了解―――的情况 reu*53r]
28.a more knowledge of—— 进一步了解的情况 UcHJR"M~c
29.the prior year‘s working papers 以前年度工作底稿 rH Lm\3
30.minutes of meeting 会议纪要 Jq-]7N%k/
31.business risks 经营风险 Naf0)3q>!
32.appropriateness 适当性 q"lSZ;
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33.accounting estimate 会计估计 >y7?-*0
34.management representations 管理层声明 b4 6~?*
35.going concern assumption 持续经营假设 q6luUx,@m
36.audit plan 审计计划 /{g>nzP
37.significant audit areas 重点审计领域 L,/%f<wd
38.error 错误 z43M]P<
39.fraud舞弊 "%w u2%i
40.modified or additional procedures 修改或追加审计程序 0Th&iA4
41.misappropriation of assets 侵占资产 Se}c[|8
42.transactions without substance 虚假交易 cOJo3p;&
43.unusual pressures 异常压力 H/
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44.the suspected noncompliance 涉嫌存在违法行为 ~TD0zAA&
45.materialiy 重要性 A}9`S6 @@
46.exceed the materiality level 超过重要性水平 b2Fe<~S{
47.approach the materiality level 接近重要性水平 p8O2Z?\
48.an acceptably low level 可接受水平 \!ZTL1b8t
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 kVMg 1I@
50.misstatements or omissions 错报或漏报 *w\W/ Y
51.aggregate 总计 sY&IquK^
52.subsequent events 期后事项 Ee! 4xg
53.adjust the financial statements 调整财务报表 +7.',@8_V
54.perform additional audit procedures 实施追加的审计程序 U%QI
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55.audit risk 审计风险 kbQ>a5`,x
56.detection risk 检查风险 E{`fF8]K
57.inappropriate audit opinion 不适当的审计意见 XNkn|q2
58.material misstatement 重大的错报 k="i;! Ge
59.tolerable misstatement 可容忍错报 FcU SE
60.the acceptable level of detection risk 可接受的检查风险