1.audit 审计 |6<p(i7
2.attestation 鉴证 l'eyq}&
3.credibility 可信赖程度 r-<F5<H+K@
4.audit of financial statements 财务报表审计 S9#)A->
5.agreed-upon procedures 执行商定程序 %VnbmoO
6.high levels of assurance 高水平保证 D
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7.compilation 编制 cCxBzkH6
8.reliability 可靠性 iTQD
9.relevance 相关性 /Sh#_\x
10.professional skepticism 职业谨慎 ^(FdXGs[
11.objectivity 客观性 0vw4?>Jf@
12. professional competence 专业胜任能力 r3PT1'P?L
13.Senior/CPA-in-charge 项目经理 )
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14.audit engagement letter 业务约定书 *Em,*!
15.recurring audit 连续审计 5^x1cUB]
16.the client 委托人 Ct>GYk$
17.change CPA 更换注册会计师 ruy}/7uf
18.the existing CPA 现任注册会计师 &oX>*6L
19.the successor CPA 后任注册会计师 J_4!2v!6e
20.the preceding CPA前任注册会计师 r%+V8o
21.issue the audit report 出具审计报告 J7g8D{4
22.expert 专家 sL$:"=
23.the board of directors 董事会 |/)${*a4n
24.knowledge of the entity‘ s business 了解被审计单位情况 9c("x%nLpB
25.assess material misstatement risks评估重大错报风险 [;J>bi;3N
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 >o=-$gz`
27.a general knowledge of —— 初步了解―――的情况 lx7Q.su'
28.a more knowledge of—— 进一步了解的情况 K9up:.{QQ
29.the prior year‘s working papers 以前年度工作底稿 k1D@fiz
30.minutes of meeting 会议纪要
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31.business risks 经营风险 bXNk%W[n
32.appropriateness 适当性 ,JQp'e
33.accounting estimate 会计估计 h[@tZ(jrY
34.management representations 管理层声明 e(<str>
35.going concern assumption 持续经营假设 s|y "WDyx5
36.audit plan 审计计划 |0f>aZ
37.significant audit areas 重点审计领域 ~o~!+`@q
38.error 错误 ]%u@TK7
39.fraud舞弊 $[a8$VY^Cm
40.modified or additional procedures 修改或追加审计程序 WL"^>[Vq
41.misappropriation of assets 侵占资产 O*FUTZd( J
42.transactions without substance 虚假交易 lE(a%'36
43.unusual pressures 异常压力 2|*JSU.I
44.the suspected noncompliance 涉嫌存在违法行为 /$p6'1P8
45.materialiy 重要性 )`O~f_pIC
46.exceed the materiality level 超过重要性水平 M,\:<kNI
47.approach the materiality level 接近重要性水平 VL` z[|e @
48.an acceptably low level 可接受水平 Rx=>6,)'
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 o9dY9o+Z
50.misstatements or omissions 错报或漏报 7\ s"o&G
51.aggregate 总计 :x4|X8>
52.subsequent events 期后事项 =E#%'/ A;c
53.adjust the financial statements 调整财务报表 3!|;iJRH
54.perform additional audit procedures 实施追加的审计程序 T~##,qQ
55.audit risk 审计风险 #W.#Hjpp
56.detection risk 检查风险 1oWED*B
57.inappropriate audit opinion 不适当的审计意见 HOJs[mqB%
58.material misstatement 重大的错报 Ay0U=#XP
59.tolerable misstatement 可容忍错报 lHPd"3HDK
60.the acceptable level of detection risk 可接受的检查风险