1.audit 审计 p'1n'|$e
2.attestation 鉴证 *0M#{HQ
3.credibility 可信赖程度 D.xN_NK"
4.audit of financial statements 财务报表审计 Gx
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5.agreed-upon procedures 执行商定程序 c.jq?Q k
6.high levels of assurance 高水平保证 c/
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7.compilation 编制 @OAX#iQl
8.reliability 可靠性 lM Gz"cym
9.relevance 相关性 KY/}jJW
10.professional skepticism 职业谨慎 R-]QU`c
11.objectivity 客观性 vfzGRr
12. professional competence 专业胜任能力 {LTb-CB
13.Senior/CPA-in-charge 项目经理 Us.yKAHPV
14.audit engagement letter 业务约定书 ;>[).fX>/
15.recurring audit 连续审计 j~c7nWfX
16.the client 委托人 jzV*V<
17.change CPA 更换注册会计师 `*PVFm>
18.the existing CPA 现任注册会计师 d}tn/Eu?B
19.the successor CPA 后任注册会计师 I$0`U;Xd
20.the preceding CPA前任注册会计师 9oS \{[x.
21.issue the audit report 出具审计报告 ie^:PcU
22.expert 专家 qT#+DDEAL
23.the board of directors 董事会 :xZ/c\
24.knowledge of the entity‘ s business 了解被审计单位情况 3 2Q/4
25.assess material misstatement risks评估重大错报风险 USu/Y29
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 5:9Ay ?
27.a general knowledge of —— 初步了解―――的情况 ?@Z~i]gE[V
28.a more knowledge of—— 进一步了解的情况 8
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29.the prior year‘s working papers 以前年度工作底稿 b_ Sh
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30.minutes of meeting 会议纪要 l;U9dO}/[
31.business risks 经营风险 ;5#P?
32.appropriateness 适当性 u,[Yaw"L
33.accounting estimate 会计估计 M]!\X6<_
34.management representations 管理层声明 %*OKhrM
35.going concern assumption 持续经营假设 =O1CxsKt6
36.audit plan 审计计划 td4*+)'FY
37.significant audit areas 重点审计领域 t
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38.error 错误 \*6%o0c
39.fraud舞弊 '[JrP<~^o
40.modified or additional procedures 修改或追加审计程序 =%Gecj
41.misappropriation of assets 侵占资产 qhV
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42.transactions without substance 虚假交易 5R4h9D5
43.unusual pressures 异常压力 k#`.!yI,
44.the suspected noncompliance 涉嫌存在违法行为 VY<v?Of
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45.materialiy 重要性 xXH%7%W'f
46.exceed the materiality level 超过重要性水平 qfE/,L(B
47.approach the materiality level 接近重要性水平 4nkH0dJQ
48.an acceptably low level 可接受水平 K]zBPfx
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 -Qo`UL.}
50.misstatements or omissions 错报或漏报 +^<CJNDL9
51.aggregate 总计 MdU_zY(c
52.subsequent events 期后事项 a}#[mw@m=
53.adjust the financial statements 调整财务报表 -"Lia!Q]M
54.perform additional audit procedures 实施追加的审计程序 \A:m<::
55.audit risk 审计风险 $y\'j5nk3
56.detection risk 检查风险 8kAG EiC
57.inappropriate audit opinion 不适当的审计意见 2f`u?T
58.material misstatement 重大的错报 &