1.audit 审计 w)/~Gn676
2.attestation 鉴证 \[wbJ
3.credibility 可信赖程度 6 8Vxy
4.audit of financial statements 财务报表审计 65rf=*kz:
5.agreed-upon procedures 执行商定程序 r<Q0zKW!jN
6.high levels of assurance 高水平保证 Qzv&
7.compilation 编制 `9acR>00$
8.reliability 可靠性 !=6 \70lJ
9.relevance 相关性 -<(RYMk*)
10.professional skepticism 职业谨慎 !y$+RA7\
11.objectivity 客观性 #+|0 o-
12. professional competence 专业胜任能力 O! _d5r&,
13.Senior/CPA-in-charge 项目经理 nB4+*=$E+-
14.audit engagement letter 业务约定书 lLU8eHf\
15.recurring audit 连续审计 1L=)93,M
16.the client 委托人 R
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17.change CPA 更换注册会计师 +HG
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18.the existing CPA 现任注册会计师 Iq
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19.the successor CPA 后任注册会计师 X-psao0tI`
20.the preceding CPA前任注册会计师 6<f(Zv? I
21.issue the audit report 出具审计报告 iMQ0Sq-%1
22.expert 专家 ciFqj3JS
23.the board of directors 董事会 8wn{W_5a
24.knowledge of the entity‘ s business 了解被审计单位情况 "h8fTB\7S\
25.assess material misstatement risks评估重大错报风险 &+yoPF
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 v'r)d-T
27.a general knowledge of —— 初步了解―――的情况 <@Y`RqV +
28.a more knowledge of—— 进一步了解的情况 a`LkP%
29.the prior year‘s working papers 以前年度工作底稿 xRqA^Ad
30.minutes of meeting 会议纪要 9VSi2p*
31.business risks 经营风险 Hk=HO|&<XB
32.appropriateness 适当性 'UC1!Z
33.accounting estimate 会计估计 |AS<I4+&
34.management representations 管理层声明 sFsf~|
35.going concern assumption 持续经营假设 .-Dc%ap]
36.audit plan 审计计划 <*oV-A
37.significant audit areas 重点审计领域 NB-%Tp*d
38.error 错误 ?MS!t6
39.fraud舞弊 bc>&Qj2Z7c
40.modified or additional procedures 修改或追加审计程序 q)J5tBfJ
41.misappropriation of assets 侵占资产 #G=AD
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42.transactions without substance 虚假交易 Ep3I*bQ
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43.unusual pressures 异常压力 ,,lR\!>8
44.the suspected noncompliance 涉嫌存在违法行为 i>dFpJ
45.materialiy 重要性 L<6nM
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46.exceed the materiality level 超过重要性水平 8i)9ho<
47.approach the materiality level 接近重要性水平 _z9~\N/@[
48.an acceptably low level 可接受水平 S27s Rxfr
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 FOjX,@x&
50.misstatements or omissions 错报或漏报 Hlpt zez
51.aggregate 总计 @|e
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52.subsequent events 期后事项 3jHg9M23[^
53.adjust the financial statements 调整财务报表 #L57d
54.perform additional audit procedures 实施追加的审计程序 z:1t
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55.audit risk 审计风险 4
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56.detection risk 检查风险 "{zqXM}:C
57.inappropriate audit opinion 不适当的审计意见 l+X\>,
58.material misstatement 重大的错报 VmRfnH"
59.tolerable misstatement 可容忍错报 Z$zX%w
60.the acceptable level of detection risk 可接受的检查风险