1.audit 审计 ?CIMez(h
2.attestation 鉴证 %K
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3.credibility 可信赖程度 ``KimeA~
4.audit of financial statements 财务报表审计 3p`*'j 2R
5.agreed-upon procedures 执行商定程序 k)j,~JH
6.high levels of assurance 高水平保证 hAq7v']m
7.compilation 编制 /KGVMBifM
8.reliability 可靠性 'k[d&sR
9.relevance 相关性 mTXeIng?
10.professional skepticism 职业谨慎 '&?cW#J?
11.objectivity 客观性 YLs%u=e($
12. professional competence 专业胜任能力 k+
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13.Senior/CPA-in-charge 项目经理 pv)
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14.audit engagement letter 业务约定书 x&>zD0\
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15.recurring audit 连续审计 d Bn/_
16.the client 委托人 zMlW)NB'
17.change CPA 更换注册会计师 -DD2
18.the existing CPA 现任注册会计师 r5yp
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19.the successor CPA 后任注册会计师 zzOc
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20.the preceding CPA前任注册会计师 8U}BSM_<2
21.issue the audit report 出具审计报告 _Bh-*e2k
22.expert 专家 ^1y (N>W
23.the board of directors 董事会 I-oY@l`
24.knowledge of the entity‘ s business 了解被审计单位情况 2;X{ZLo
25.assess material misstatement risks评估重大错报风险 ;
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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 W$&{jr-p
27.a general knowledge of —— 初步了解―――的情况 1N8gH&oF
28.a more knowledge of—— 进一步了解的情况 P X/{
29.the prior year‘s working papers 以前年度工作底稿 $OEhdz&Fi
30.minutes of meeting 会议纪要 u.W}{-+kp
31.business risks 经营风险 9w\yWxl
32.appropriateness 适当性 ZH6#(;b
33.accounting estimate 会计估计 #+$pE@u7A
34.management representations 管理层声明 Si=zxy T
35.going concern assumption 持续经营假设 @hC ,J
36.audit plan 审计计划 R%l6+Okr
37.significant audit areas 重点审计领域 ^yLiyR e\
38.error 错误 JBzRL"|
39.fraud舞弊 7i(U?\A;.
40.modified or additional procedures 修改或追加审计程序 o2p;$W4`
41.misappropriation of assets 侵占资产 tx0`#x
42.transactions without substance 虚假交易 ?+6w8j%\
43.unusual pressures 异常压力 Op''=Ar#sh
44.the suspected noncompliance 涉嫌存在违法行为 C'5b)0km
45.materialiy 重要性 3O % u?
46.exceed the materiality level 超过重要性水平 \X&LrneR"t
47.approach the materiality level 接近重要性水平 2|a@,TW}-
48.an acceptably low level 可接受水平 dC&{zNG
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 ,]CZ(q9-
50.misstatements or omissions 错报或漏报 $'m&RzZ
51.aggregate 总计 eYSVAj
52.subsequent events 期后事项 "p,TYjT?R
53.adjust the financial statements 调整财务报表 Z?@1X`@
54.perform additional audit procedures 实施追加的审计程序 7,vvL8\NHu
55.audit risk 审计风险 Wk3R6
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56.detection risk 检查风险 %A 4F?/E
57.inappropriate audit opinion 不适当的审计意见 6k14xPj
58.material misstatement 重大的错报 ^)-* Ubzz
59.tolerable misstatement 可容忍错报 v(Vm:oK,
60.the acceptable level of detection risk 可接受的检查风险