1.audit 审计 :J-@+_J
2.attestation 鉴证 Bl-nS{9
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3.credibility 可信赖程度 LXaT_3;
4.audit of financial statements 财务报表审计 d_&R>GmR$
5.agreed-upon procedures 执行商定程序 3u7N/OQ(
6.high levels of assurance 高水平保证 E ?(
7.compilation 编制 NamBJ\2E1[
8.reliability 可靠性 rS>JzbWa
9.relevance 相关性 xT I&X9P
10.professional skepticism 职业谨慎 2l#Ogn`k
11.objectivity 客观性 oQ= Q}
12. professional competence 专业胜任能力 A('=P}I^
13.Senior/CPA-in-charge 项目经理 k+2~=#
14.audit engagement letter 业务约定书 lvIKL!;H
15.recurring audit 连续审计 V?v,q'? $
16.the client 委托人 }\`MXh's
17.change CPA 更换注册会计师 {Q[{H'Oa
18.the existing CPA 现任注册会计师 u=feR0|8
19.the successor CPA 后任注册会计师 >[=q9k
20.the preceding CPA前任注册会计师 pGz-5afL
21.issue the audit report 出具审计报告 RV5X0
22.expert 专家 ci>+Zi6
23.the board of directors 董事会 /E/J<
24.knowledge of the entity‘ s business 了解被审计单位情况 t5#IiPp
25.assess material misstatement risks评估重大错报风险 QF(.fq8, U
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 >&tPIrz
27.a general knowledge of —— 初步了解―――的情况 TmG$Cjf84
28.a more knowledge of—— 进一步了解的情况 aEVBU
29.the prior year‘s working papers 以前年度工作底稿 A^2VH$j]+
30.minutes of meeting 会议纪要 n
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31.business risks 经营风险 ^SB?NRk
32.appropriateness 适当性 r
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33.accounting estimate 会计估计 7wsn8_n9
34.management representations 管理层声明 y~An'+yBa
35.going concern assumption 持续经营假设 @.T
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36.audit plan 审计计划 (,`ypD +3q
37.significant audit areas 重点审计领域 q-gN0"z^6$
38.error 错误 3(G}IWPq<
39.fraud舞弊 $*^Ms>Pa_
40.modified or additional procedures 修改或追加审计程序 {wRs V=*
41.misappropriation of assets 侵占资产 7.$0LN/a!Z
42.transactions without substance 虚假交易 5BCXI8Ox9x
43.unusual pressures 异常压力 &Vfdq6Y]
44.the suspected noncompliance 涉嫌存在违法行为 Od70w*,
45.materialiy 重要性 0'`>20Y
46.exceed the materiality level 超过重要性水平 Cfu]umZLn
47.approach the materiality level 接近重要性水平 G=!1P]M{
48.an acceptably low level 可接受水平 |GtTz&
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 t\E#8
50.misstatements or omissions 错报或漏报 *|ez |*-
51.aggregate 总计 W}bed],l
52.subsequent events 期后事项 "tB"C6b
53.adjust the financial statements 调整财务报表 .t''(0_kC
54.perform additional audit procedures 实施追加的审计程序 HDZB)'I
55.audit risk 审计风险 >4`("#
56.detection risk 检查风险 qz"di~ 7
57.inappropriate audit opinion 不适当的审计意见 Mib(J+Il
58.material misstatement 重大的错报 Lt0JUUa0
59.tolerable misstatement 可容忍错报 -?`^^v
60.the acceptable level of detection risk 可接受的检查风险