1.audit 审计 -6+HA9zz@C
2.attestation 鉴证 fQOaTsyA
3.credibility 可信赖程度 p& vQ* }
4.audit of financial statements 财务报表审计 .?AtW:<*I
5.agreed-upon procedures 执行商定程序 9
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6.high levels of assurance 高水平保证 H#w?$?nIWu
7.compilation 编制 8Yb/
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8.reliability 可靠性 H{yPi7 P
9.relevance 相关性 t9 &O0tpe
10.professional skepticism 职业谨慎 ?ZTB u[
11.objectivity 客观性 <=A&y5o
12. professional competence 专业胜任能力 7-^df
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13.Senior/CPA-in-charge 项目经理 2"BlV *\lS
14.audit engagement letter 业务约定书 vaTXu *
15.recurring audit 连续审计 Y I%S)$
16.the client 委托人 Ig
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17.change CPA 更换注册会计师 p,kJ# I
18.the existing CPA 现任注册会计师 lFc3 5
19.the successor CPA 后任注册会计师 N|[a<ut<
20.the preceding CPA前任注册会计师 ;`F0
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21.issue the audit report 出具审计报告 r9b`3yr=
22.expert 专家 I ,
23.the board of directors 董事会 ^QYI`u` 4
24.knowledge of the entity‘ s business 了解被审计单位情况 M~"]h:m&'v
25.assess material misstatement risks评估重大错报风险 Ty@&s 58a
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 ef!I |.FW
27.a general knowledge of —— 初步了解―――的情况 XZKOBq B]
28.a more knowledge of—— 进一步了解的情况 T}u '
29.the prior year‘s working papers 以前年度工作底稿 rWbL _1Eq
30.minutes of meeting 会议纪要 b[*d i{? -
31.business risks 经营风险 v'_ tna6`O
32.appropriateness 适当性 f kP
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33.accounting estimate 会计估计 y{v*iH <
34.management representations 管理层声明 -09<; U
35.going concern assumption 持续经营假设 78 UT]<Q;K
36.audit plan 审计计划 &TK% ig L
37.significant audit areas 重点审计领域 %> JqwMK
38.error 错误 "QiUuD=
39.fraud舞弊 y M\ 1n
40.modified or additional procedures 修改或追加审计程序 (8H^{2 K~
41.misappropriation of assets 侵占资产 Y61E|:fV!
42.transactions without substance 虚假交易 uQ8]j .0
43.unusual pressures 异常压力 rNg E/=X
44.the suspected noncompliance 涉嫌存在违法行为 %mI`mpf
45.materialiy 重要性 d]@9k G
46.exceed the materiality level 超过重要性水平 +A:}5{
47.approach the materiality level 接近重要性水平 7 51\K`L
48.an acceptably low level 可接受水平 & JF^a
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 %mx
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50.misstatements or omissions 错报或漏报 Jwa2Y0
51.aggregate 总计 zA+ ^4/M
52.subsequent events 期后事项 pl7!O9 b o
53.adjust the financial statements 调整财务报表 <m )@~s?D
54.perform additional audit procedures 实施追加的审计程序 cu SXv)
55.audit risk 审计风险 ,l@hhaLm?
56.detection risk 检查风险 =(hEr=f>7
57.inappropriate audit opinion 不适当的审计意见 re^1f
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58.material misstatement 重大的错报 C w$y
59.tolerable misstatement 可容忍错报 ~L}0) FZ\9
60.the acceptable level of detection risk 可接受的检查风险
