1.audit 审计 tA {?-5
2.attestation 鉴证 *wu|(t_ A
3.credibility 可信赖程度 +~f5dJyk`
4.audit of financial statements 财务报表审计 141XnAb)I
5.agreed-upon procedures 执行商定程序 k\
A[p\
6.high levels of assurance 高水平保证 VK3e(7b
7.compilation 编制 k.Q4oyei
8.reliability 可靠性 .j^=]3
9.relevance 相关性 kJK:1;CM?.
10.professional skepticism 职业谨慎 qY$]^
gS
11.objectivity 客观性 jrZH1dvE
12. professional competence 专业胜任能力 5~\GAjf
13.Senior/CPA-in-charge 项目经理 |jJ9dTD8/
14.audit engagement letter 业务约定书 R/@n+tbe
15.recurring audit 连续审计 WNWtQ2]
16.the client 委托人 DxJY{e9
17.change CPA 更换注册会计师 #1<Jwt+
18.the existing CPA 现任注册会计师 NK$BF(HBi
19.the successor CPA 后任注册会计师 z%~rQa./$
20.the preceding CPA前任注册会计师 Rn5{s3?F~2
21.issue the audit report 出具审计报告 0S$6j-"
22.expert 专家 xay~fD
23.the board of directors 董事会 3&"+)*/ m
24.knowledge of the entity‘ s business 了解被审计单位情况 h7cE"m
25.assess material misstatement risks评估重大错报风险 \>p\~[cxt
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *@zya9y9q
27.a general knowledge of —— 初步了解―――的情况 J[jzkzSu`
28.a more knowledge of—— 进一步了解的情况 K\y
W{y1
29.the prior year‘s working papers 以前年度工作底稿 IXof-I%8
30.minutes of meeting 会议纪要 =}m'qy
31.business risks 经营风险 j5V{,lf
32.appropriateness 适当性 b_>x;5k
33.accounting estimate 会计估计 \3 M%vJ
34.management representations 管理层声明 L]#b=Y
35.going concern assumption 持续经营假设 >o|.0aw<
36.audit plan 审计计划 v/~Lf i
37.significant audit areas 重点审计领域 rkWiGiisM
38.error 错误 mWX{I2
39.fraud舞弊 }^]TUe@a
40.modified or additional procedures 修改或追加审计程序 h}yfL@
41.misappropriation of assets 侵占资产 +5qY*$dn
42.transactions without substance 虚假交易 iNv"!'|
43.unusual pressures 异常压力 @JU
Xp
44.the suspected noncompliance 涉嫌存在违法行为 6![}Jvu>
45.materialiy 重要性 xa$4P [
46.exceed the materiality level 超过重要性水平 b3l
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47.approach the materiality level 接近重要性水平 a}5/?/
48.an acceptably low level 可接受水平 3fdqFJ O
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 O
2W2&vY
50.misstatements or omissions 错报或漏报 +!eh\.u|]
51.aggregate 总计 xY<*:&
52.subsequent events 期后事项 0q_?<v_1
53.adjust the financial statements 调整财务报表 4v;KtD;M
54.perform additional audit procedures 实施追加的审计程序 T/iZ"\(~w
55.audit risk 审计风险 B(,j*,f
56.detection risk 检查风险 A!IZIT5)m
57.inappropriate audit opinion 不适当的审计意见 /f]'_t0\.
58.material misstatement 重大的错报 z\c$$+t
59.tolerable misstatement 可容忍错报 m)e~HP7M
60.the acceptable level of detection risk 可接受的检查风险