1.audit 审计 lEJTd3dMi
2.attestation 鉴证 8GX@76o
3.credibility 可信赖程度 qohUxtnTK>
4.audit of financial statements 财务报表审计 b@k3y9&
5.agreed-upon procedures 执行商定程序 ]#;JPO#*
6.high levels of assurance 高水平保证 4^
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7.compilation 编制 _?8T'?-1
8.reliability 可靠性 UaB!,vs3st
9.relevance 相关性 i=+ "[ h^
10.professional skepticism 职业谨慎 zc_3\N
11.objectivity 客观性 Sn0 Gw
12. professional competence 专业胜任能力 N6eY-`4y
13.Senior/CPA-in-charge 项目经理 N
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14.audit engagement letter 业务约定书 LY7'wONx
15.recurring audit 连续审计 :(Gg]Z9^8
16.the client 委托人 "{}5uth
17.change CPA 更换注册会计师 i4l?q#X
18.the existing CPA 现任注册会计师 p ^Ruf?>
19.the successor CPA 后任注册会计师 /h;X1Htx}
20.the preceding CPA前任注册会计师 &WIPz\
21.issue the audit report 出具审计报告 *ZRQ4i[+
22.expert 专家 Z^b1i`v
23.the board of directors 董事会 KQh'5o&
24.knowledge of the entity‘ s business 了解被审计单位情况 #u>JCPz
25.assess material misstatement risks评估重大错报风险 e(b*T
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 <7qM;)g
27.a general knowledge of —— 初步了解―――的情况 0I,-1o|s
28.a more knowledge of—— 进一步了解的情况 {ES3nCL(8
29.the prior year‘s working papers 以前年度工作底稿 a`}HFHm\2,
30.minutes of meeting 会议纪要 Y|Z*|c.4OK
31.business risks 经营风险 $WDa}~j~^
32.appropriateness 适当性 z}Q54,9m
33.accounting estimate 会计估计 |zSkQ_?54
34.management representations 管理层声明 AV?*r-vWL.
35.going concern assumption 持续经营假设 )
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36.audit plan 审计计划 _d:l1jD
37.significant audit areas 重点审计领域 0h* AtZv_
38.error 错误 6g)21Mh#
39.fraud舞弊 EBJaFz'
40.modified or additional procedures 修改或追加审计程序 hD"Tjd` P
41.misappropriation of assets 侵占资产 M!,WU[mP
42.transactions without substance 虚假交易 <EJC.WWJa
43.unusual pressures 异常压力 WVKzh
44.the suspected noncompliance 涉嫌存在违法行为 P66>w})@
45.materialiy 重要性 l =#uy
46.exceed the materiality level 超过重要性水平 4e* rBTl
47.approach the materiality level 接近重要性水平 ' y1=Z
48.an acceptably low level 可接受水平 + ~HL"Vv
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 7 'N&jI
50.misstatements or omissions 错报或漏报 V5m4dQ>t
51.aggregate 总计 3(X"IoNQ
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 xGN&RjPk\
54.perform additional audit procedures 实施追加的审计程序 qWdL|8
55.audit risk 审计风险 =MA$xz3
56.detection risk 检查风险 -(P"+g3T
57.inappropriate audit opinion 不适当的审计意见 v. !L:1@I.
58.material misstatement 重大的错报 Go8 m
59.tolerable misstatement 可容忍错报 f $R]m2
60.the acceptable level of detection risk 可接受的检查风险