1.audit 审计 '$OLU[(Y
2.attestation 鉴证 {Q L qf
3.credibility 可信赖程度 PI" )^`
4.audit of financial statements 财务报表审计 wa9{Q}wSa
5.agreed-upon procedures 执行商定程序 #`Et{6W S
6.high levels of assurance 高水平保证 |z%*}DPrpa
7.compilation 编制 =7("xz %
8.reliability 可靠性 I=`efc]T
9.relevance 相关性 QeAkuqT'[
10.professional skepticism 职业谨慎 U#_rcu
11.objectivity 客观性 \RP=Gf
12. professional competence 专业胜任能力 zPoIs @
13.Senior/CPA-in-charge 项目经理 (aH_K07
14.audit engagement letter 业务约定书 kA:cz$ )
15.recurring audit 连续审计 5h(] S[Zf3
16.the client 委托人 yYTiAvN
17.change CPA 更换注册会计师 ; ,&1
18.the existing CPA 现任注册会计师 )@Yr HS4
19.the successor CPA 后任注册会计师 80M4~'3
20.the preceding CPA前任注册会计师 >G+?X+9
21.issue the audit report 出具审计报告 Ol@
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22.expert 专家 4B8{\ "6
23.the board of directors 董事会 {GH
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24.knowledge of the entity‘ s business 了解被审计单位情况 8eoDE. }
25.assess material misstatement risks评估重大错报风险 SY
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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 {z%%(,I
27.a general knowledge of —— 初步了解―――的情况 cYTX)]^ u
28.a more knowledge of—— 进一步了解的情况 /SD2e@x{U
29.the prior year‘s working papers 以前年度工作底稿 aI8K*D )@
30.minutes of meeting 会议纪要 K`1\3J)
31.business risks 经营风险 LNU9M>
32.appropriateness 适当性 G#0 4h{
33.accounting estimate 会计估计 Xl%&hM
34.management representations 管理层声明 BT+ws@|[
35.going concern assumption 持续经营假设 h^0!I TL ^
36.audit plan 审计计划 Im_`q\i
37.significant audit areas 重点审计领域 qx/GioPU
38.error 错误 N1!
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39.fraud舞弊 NC2PW+ (
40.modified or additional procedures 修改或追加审计程序 jKu"Vi|j>
41.misappropriation of assets 侵占资产 7b T5-=.
42.transactions without substance 虚假交易 2{h9a0b
43.unusual pressures 异常压力 9W7H",wR
44.the suspected noncompliance 涉嫌存在违法行为 b_=k"d
45.materialiy 重要性 |xaA3UA
46.exceed the materiality level 超过重要性水平 ;comL29l2`
47.approach the materiality level 接近重要性水平 G\IH
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48.an acceptably low level 可接受水平 @* l}2W
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 ,k@fX oW
50.misstatements or omissions 错报或漏报 \d%SC <s
51.aggregate 总计 g;bkV q
52.subsequent events 期后事项 JWrvAM$O
53.adjust the financial statements 调整财务报表 y#Ch /Jg?|
54.perform additional audit procedures 实施追加的审计程序 A\.M/)Qo
55.audit risk 审计风险 g!% csf
56.detection risk 检查风险 {N;XjV1x
57.inappropriate audit opinion 不适当的审计意见 ? P `] ^#
58.material misstatement 重大的错报 4Kt?; y
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59.tolerable misstatement 可容忍错报 bd<zn*H Z*
60.the acceptable level of detection risk 可接受的检查风险
