1.audit 审计 rl$"~/ oz
2.attestation 鉴证 6X?:mn'%QF
3.credibility 可信赖程度 ZitmvcMk
4.audit of financial statements 财务报表审计 U}k@%m,
5.agreed-upon procedures 执行商定程序 ' u;Zw%O(J
6.high levels of assurance 高水平保证 i:jB
7.compilation 编制 (\r^0>H
8.reliability 可靠性 .jC5 y&
9.relevance 相关性 1w7XM0SHcn
10.professional skepticism 职业谨慎 ("}C& 6)cB
11.objectivity 客观性 E`hR(UL
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12. professional competence 专业胜任能力 X Z3fWcw[
13.Senior/CPA-in-charge 项目经理 '|), ?
14.audit engagement letter 业务约定书 Qb55q`'z
15.recurring audit 连续审计 %;= ?r*]
16.the client 委托人 ,=c(P9}^
17.change CPA 更换注册会计师 ?,+&NX3m
18.the existing CPA 现任注册会计师 o2hZ=+w>
19.the successor CPA 后任注册会计师 Doq}U
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20.the preceding CPA前任注册会计师 ^;9l3P{
21.issue the audit report 出具审计报告 q8;MPXSG3
22.expert 专家 _5(1T%K)
23.the board of directors 董事会 ~gOZ\jm}
24.knowledge of the entity‘ s business 了解被审计单位情况 UIg?3J}R
25.assess material misstatement risks评估重大错报风险 F< 5kcu#iL
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 jvD_{r
27.a general knowledge of —— 初步了解―――的情况 ~RwoktO
28.a more knowledge of—— 进一步了解的情况 aJF/y3
29.the prior year‘s working papers 以前年度工作底稿 *QIYq
30.minutes of meeting 会议纪要 J4U_utp
31.business risks 经营风险 3/
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32.appropriateness 适当性 8bs' Ek{'o
33.accounting estimate 会计估计 C&%NO;Ole
34.management representations 管理层声明 %hw4IcWJ|
35.going concern assumption 持续经营假设 eH!V%dX
36.audit plan 审计计划 @g+v2(f2v
37.significant audit areas 重点审计领域 6A|XB3
38.error 错误 `kv7Rr}
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39.fraud舞弊 +RR6gAma}<
40.modified or additional procedures 修改或追加审计程序 5K682+^5
41.misappropriation of assets 侵占资产 .a(G=fk
42.transactions without substance 虚假交易 dTu*%S1Z
43.unusual pressures 异常压力 WPlf8* -fQ
44.the suspected noncompliance 涉嫌存在违法行为 f&$;iE
45.materialiy 重要性 ,O:p`"3`0=
46.exceed the materiality level 超过重要性水平 vWrTB
47.approach the materiality level 接近重要性水平 S')DAx
48.an acceptably low level 可接受水平 D^P0X:T]
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 tX@y ]"
50.misstatements or omissions 错报或漏报 -"a(<JC^NI
51.aggregate 总计 ,F`1VpTd8
52.subsequent events 期后事项 Iw)m9h
53.adjust the financial statements 调整财务报表 ?m7i7Dz
54.perform additional audit procedures 实施追加的审计程序 2_o\Wor#
55.audit risk 审计风险 wgolgof
56.detection risk 检查风险 ,/TmTX--d
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 ycki0&n3
59.tolerable misstatement 可容忍错报 8'bZR]
60.the acceptable level of detection risk 可接受的检查风险