1.audit 审计 Jri"Toz0
2.attestation 鉴证 eZ~ZWb, %
3.credibility 可信赖程度 C@L8,Kj ~.
4.audit of financial statements 财务报表审计 Gdf*x<T1
5.agreed-upon procedures 执行商定程序 d*xKq"+
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6.high levels of assurance 高水平保证 s'|^ 6/
7.compilation 编制 ' |>
8.reliability 可靠性 S+EC!;@Xg
9.relevance 相关性
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10.professional skepticism 职业谨慎 J_^Ml)@iy
11.objectivity 客观性 LE:nmo
12. professional competence 专业胜任能力 REvY`
13.Senior/CPA-in-charge 项目经理 &\, ZtaB
14.audit engagement letter 业务约定书 'rwnAr
15.recurring audit 连续审计 A12 #v,
16.the client 委托人 lC ^NhQi
17.change CPA 更换注册会计师 /HmD/
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18.the existing CPA 现任注册会计师 r!vSYgee
19.the successor CPA 后任注册会计师 RRGCO+ )*
20.the preceding CPA前任注册会计师 b{o%`B*
21.issue the audit report 出具审计报告 sKT GZA
22.expert 专家 <|'C|J_!
23.the board of directors 董事会 Htf|VpzMb
24.knowledge of the entity‘ s business 了解被审计单位情况 vNJ!d
25.assess material misstatement risks评估重大错报风险 P]4C/UDS-~
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 _ ecKX</Q
27.a general knowledge of —— 初步了解―――的情况 /~Q2SrYH
28.a more knowledge of—— 进一步了解的情况 Dog Tj
29.the prior year‘s working papers 以前年度工作底稿 =gb.%a{R
30.minutes of meeting 会议纪要 U0/X!@F-
31.business risks 经营风险 ( &U8NeWZ
32.appropriateness 适当性 <-:gaA`KM
33.accounting estimate 会计估计 d?)C} 2
34.management representations 管理层声明 PZQn]lbak
35.going concern assumption 持续经营假设 k%?fy
36.audit plan 审计计划 TrHz(no
37.significant audit areas 重点审计领域 &?=UP4[oif
38.error 错误 7Xu.z9y
39.fraud舞弊 :b&O{>M]Y
40.modified or additional procedures 修改或追加审计程序 b=!G3wVw<
41.misappropriation of assets 侵占资产 1}{bHj
42.transactions without substance 虚假交易 Vb
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43.unusual pressures 异常压力 h
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44.the suspected noncompliance 涉嫌存在违法行为 vt" 7[!O
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 '{:WxGgi
47.approach the materiality level 接近重要性水平 $ 4\,a^
48.an acceptably low level 可接受水平 e{~s\G8g
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 TlD)E
50.misstatements or omissions 错报或漏报 .
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51.aggregate 总计 AKVll
52.subsequent events 期后事项 E.$1CGd+
53.adjust the financial statements 调整财务报表 %G& Zm$u=
54.perform additional audit procedures 实施追加的审计程序 $:R"IqDG
55.audit risk 审计风险 jj,Y:
56.detection risk 检查风险 ON{&-
57.inappropriate audit opinion 不适当的审计意见 OQ>r;)/
58.material misstatement 重大的错报 }];8v+M
59.tolerable misstatement 可容忍错报 2-9'zN0u
60.the acceptable level of detection risk 可接受的检查风险