1.audit 审计 )},/=#C0
2.attestation 鉴证 h& Ez
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3.credibility 可信赖程度 V:8{MO(C\
4.audit of financial statements 财务报表审计 pG$l
5.agreed-upon procedures 执行商定程序 2cv=7!K4Uv
6.high levels of assurance 高水平保证 1z8fhE iiE
7.compilation 编制 U;U19[]
8.reliability 可靠性 /8>we`4
9.relevance 相关性 `{nzw $
10.professional skepticism 职业谨慎 @.v{hkM`
11.objectivity 客观性 ENZYrWl
12. professional competence 专业胜任能力 }Szs9-Wns
13.Senior/CPA-in-charge 项目经理 W=!D[G R
14.audit engagement letter 业务约定书 4m_CPe
15.recurring audit 连续审计 idZ]d6
16.the client 委托人 >6z7.d
17.change CPA 更换注册会计师 <IQ}j^u-F
18.the existing CPA 现任注册会计师 J~5+=V7OV
19.the successor CPA 后任注册会计师 l`E KL2n
20.the preceding CPA前任注册会计师 n_t.l<V
21.issue the audit report 出具审计报告 $4>x4*
22.expert 专家 %T~LK=m
23.the board of directors 董事会 ,@
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24.knowledge of the entity‘ s business 了解被审计单位情况 Z+S1e~~
25.assess material misstatement risks评估重大错报风险 TI637yqCU
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 U 0dhr; l
27.a general knowledge of —— 初步了解―――的情况 b5UIX Kim
28.a more knowledge of—— 进一步了解的情况 {mB &xz:b
29.the prior year‘s working papers 以前年度工作底稿 &jF[f4:7
30.minutes of meeting 会议纪要 ' "o2;J)7
31.business risks 经营风险 BHIC6i%
32.appropriateness 适当性 22v=
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33.accounting estimate 会计估计 +(o]E3
34.management representations 管理层声明 l|
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35.going concern assumption 持续经营假设 5[rA>g~
36.audit plan 审计计划 qoJ<e`h}
37.significant audit areas 重点审计领域 ]=sGLd^)E
38.error 错误 c8qwsp
39.fraud舞弊 EceD\}
40.modified or additional procedures 修改或追加审计程序 gib;> nuBK
41.misappropriation of assets 侵占资产 axiP~t2
42.transactions without substance 虚假交易 ^$J.l+<hy
43.unusual pressures 异常压力 [kPF J f
44.the suspected noncompliance 涉嫌存在违法行为 -F';1D!l%
45.materialiy 重要性 2@$`xPg
46.exceed the materiality level 超过重要性水平 hXP'NS`iv
47.approach the materiality level 接近重要性水平 rPoq~p[Y
48.an acceptably low level 可接受水平 ~&Y%yN^
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 9rM6kLD
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 N/eFwv.Er
52.subsequent events 期后事项 #w]@yL]|is
53.adjust the financial statements 调整财务报表 E9PD1ADR
54.perform additional audit procedures 实施追加的审计程序 l=ZX9<3
55.audit risk 审计风险 pq<2:F:Kl
56.detection risk 检查风险 5,K*IH
57.inappropriate audit opinion 不适当的审计意见 s7na!A[
58.material misstatement 重大的错报 U
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59.tolerable misstatement 可容忍错报 ynG@/S6)K
60.the acceptable level of detection risk 可接受的检查风险