1.audit 审计
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2.attestation 鉴证 d "%6S*dL
3.credibility 可信赖程度 c>b{/92%
4.audit of financial statements 财务报表审计 IIY3/
5.agreed-upon procedures 执行商定程序 (7A- cC
6.high levels of assurance 高水平保证 yt{?+|tXU
7.compilation 编制 5_[we1$P
8.reliability 可靠性 y[DS$>E
9.relevance 相关性 '&!:5R5 9
10.professional skepticism 职业谨慎 MWI7u7{
11.objectivity 客观性 miB+'n"zS
12. professional competence 专业胜任能力 nU,~*Us
13.Senior/CPA-in-charge 项目经理 l&_PsnU
14.audit engagement letter 业务约定书 D$fWeG{f
15.recurring audit 连续审计 HXb_k1n
16.the client 委托人 V)Ze>Pp
17.change CPA 更换注册会计师 Lk
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18.the existing CPA 现任注册会计师 oR~s
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19.the successor CPA 后任注册会计师 71c(Nw~iQ
20.the preceding CPA前任注册会计师 vEc<|t
21.issue the audit report 出具审计报告 EQVa8xt/C
22.expert 专家 PB;j4
23.the board of directors 董事会 =h\uC).t&
24.knowledge of the entity‘ s business 了解被审计单位情况 >^GAfvW
25.assess material misstatement risks评估重大错报风险 6 2LLfD
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [{.9#cQ"
27.a general knowledge of —— 初步了解―――的情况 jk{m8YP)E
28.a more knowledge of—— 进一步了解的情况 8<=]4- X@
29.the prior year‘s working papers 以前年度工作底稿 (g3DI*
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30.minutes of meeting 会议纪要 ]VoJ7LoCZ'
31.business risks 经营风险 @e2P3K gg
32.appropriateness 适当性 Wrf+5 ;,,
33.accounting estimate 会计估计 J]5ZWo%
34.management representations 管理层声明 |&_(I
35.going concern assumption 持续经营假设 Vx%!j&
36.audit plan 审计计划 D77s3AyHK
37.significant audit areas 重点审计领域 Bej k^V~
38.error 错误 &*; Z(ul&9
39.fraud舞弊 Qov*xRO6
40.modified or additional procedures 修改或追加审计程序 A2''v3-h8
41.misappropriation of assets 侵占资产 XB<Q A>dLh
42.transactions without substance 虚假交易 S\sy] 1*?$
43.unusual pressures 异常压力 0QY9vuhL<
44.the suspected noncompliance 涉嫌存在违法行为 5Un)d<!7&u
45.materialiy 重要性 +wcif-
46.exceed the materiality level 超过重要性水平 ) ):w`^6
47.approach the materiality level 接近重要性水平 `S
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48.an acceptably low level 可接受水平 Uy<n7*H
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 xiO10:L4
50.misstatements or omissions 错报或漏报 @c=bH>Oz
51.aggregate 总计 %FJB9?9=|
52.subsequent events 期后事项 `V{'GF&[
53.adjust the financial statements 调整财务报表 %=)%$n3=-M
54.perform additional audit procedures 实施追加的审计程序 hR,5U=+M7
55.audit risk 审计风险 I\f\k>;
56.detection risk 检查风险 2+
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57.inappropriate audit opinion 不适当的审计意见 22Oe~W;
58.material misstatement 重大的错报 *0z'!m12
59.tolerable misstatement 可容忍错报 %UB+N8x`a
60.the acceptable level of detection risk 可接受的检查风险