1.audit 审计 6b ]1d04hT
2.attestation 鉴证 ,<$YVXe/
3.credibility 可信赖程度 wD6!#t k
4.audit of financial statements 财务报表审计 _ 2m[(P9d
5.agreed-upon procedures 执行商定程序 Xqg.kX
6.high levels of assurance 高水平保证 ~mK-8U4>K,
7.compilation 编制
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8.reliability 可靠性
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9.relevance 相关性 z$ c&=Q
10.professional skepticism 职业谨慎 ZUXse1,
11.objectivity 客观性 5:%..e`T
12. professional competence 专业胜任能力 tS (i711
13.Senior/CPA-in-charge 项目经理 J3~hzgY
14.audit engagement letter 业务约定书 GG_^K#*
15.recurring audit 连续审计 @P_C%}(<
16.the client 委托人 <mZrR3v'D
17.change CPA 更换注册会计师 <AMb!?Obh
18.the existing CPA 现任注册会计师 CZJHE>
19.the successor CPA 后任注册会计师 Y9i9Uc.]
20.the preceding CPA前任注册会计师 NtY*sUKRD
21.issue the audit report 出具审计报告 _{e&@ d
22.expert 专家 0R
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23.the board of directors 董事会 8
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24.knowledge of the entity‘ s business 了解被审计单位情况 +urS5c*
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25.assess material misstatement risks评估重大错报风险 tw'hh@7-Y
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 Km)X_}|
27.a general knowledge of —— 初步了解―――的情况 %2Epgh4?
28.a more knowledge of—— 进一步了解的情况 L\b]k,Ks f
29.the prior year‘s working papers 以前年度工作底稿 (Qk&g"I
30.minutes of meeting 会议纪要 731h
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31.business risks 经营风险 u0XP(d H
32.appropriateness 适当性 #
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33.accounting estimate 会计估计 L$1K7<i.
34.management representations 管理层声明 G{kj}>kS_
35.going concern assumption 持续经营假设 L1 hD}J'$4
36.audit plan 审计计划 ORowx,(hX
37.significant audit areas 重点审计领域 T ?X^0UdJj
38.error 错误 )=jT_?9b
39.fraud舞弊 8 7RHA $?
40.modified or additional procedures 修改或追加审计程序 K2cq97k,d
41.misappropriation of assets 侵占资产 rI0)F
42.transactions without substance 虚假交易 atY *8I|
43.unusual pressures 异常压力 /Hv* K&}M
44.the suspected noncompliance 涉嫌存在违法行为 g/IH
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45.materialiy 重要性 \!^i;1h0c3
46.exceed the materiality level 超过重要性水平 Abj97S
47.approach the materiality level 接近重要性水平 WP0 #i~3*
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ?}vzLgp
50.misstatements or omissions 错报或漏报 jg[5UTkcs
51.aggregate 总计 4~O6$;!|~
52.subsequent events 期后事项 LthGZ|>
53.adjust the financial statements 调整财务报表 M^z=1Yr Md
54.perform additional audit procedures 实施追加的审计程序 Bk@)b`WR
55.audit risk 审计风险 u_N\iCYp
56.detection risk 检查风险 Rl_.;?v"!
57.inappropriate audit opinion 不适当的审计意见 Z ^s+ vi
58.material misstatement 重大的错报 LGIalf*7
59.tolerable misstatement 可容忍错报 Z'Kd^`mt 9
60.the acceptable level of detection risk 可接受的检查风险
