1.audit 审计 gm!sLZ!X
2.attestation 鉴证 sdyNJh7Jr
3.credibility 可信赖程度 T,vh=UF%]
4.audit of financial statements 财务报表审计 `s Pk:cNz~
5.agreed-upon procedures 执行商定程序 ~ 3f|-%Z
6.high levels of assurance 高水平保证 C=cn .CX
7.compilation 编制 2cRru]V Z5
8.reliability 可靠性 aD_7^ 8>
9.relevance 相关性 oj)(.X<8N
10.professional skepticism 职业谨慎 7^LCP*
11.objectivity 客观性 }#g+~9UK
12. professional competence 专业胜任能力 }4h0 {H
13.Senior/CPA-in-charge 项目经理 &%qDi_UD
14.audit engagement letter 业务约定书 "5sA&^_#_
15.recurring audit 连续审计 7-}5
W
16.the client 委托人 S'NLj(
17.change CPA 更换注册会计师 Y"yrc0'&T
18.the existing CPA 现任注册会计师 }:;U nE}
19.the successor CPA 后任注册会计师 bw7g L\*
20.the preceding CPA前任注册会计师 Wv;,@xTZ
21.issue the audit report 出具审计报告 `Lavjmfr2V
22.expert 专家 ?d{O
' &|:
23.the board of directors 董事会 dn S b}J
24.knowledge of the entity‘ s business 了解被审计单位情况
_VmXs&4
25.assess material misstatement risks评估重大错报风险 |3Oyg ?2
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 LXhR"PWZM\
27.a general knowledge of —— 初步了解―――的情况 z5Tsu1 c
28.a more knowledge of—— 进一步了解的情况 H=g%>W%3
29.the prior year‘s working papers 以前年度工作底稿 FH$q,BI!R
30.minutes of meeting 会议纪要 NuUiW*|`7
31.business risks 经营风险 <o*b6 m%
32.appropriateness 适当性 eO*s,*
33.accounting estimate 会计估计 <hTHY E=
34.management representations 管理层声明 ~kSO YvK$'
35.going concern assumption 持续经营假设 ?K:. Pa
36.audit plan 审计计划 *p #@W-:9E
37.significant audit areas 重点审计领域 k)X\z@I'
38.error 错误 S7#dyA X8
39.fraud舞弊 bX(/2_l
40.modified or additional procedures 修改或追加审计程序 #<Xq\yC51
41.misappropriation of assets 侵占资产 e5n]@mu%
42.transactions without substance 虚假交易 l(}L-:@A
43.unusual pressures 异常压力 {&B_b|g*fW
44.the suspected noncompliance 涉嫌存在违法行为 >w,jaQ
45.materialiy 重要性
_<Ij)#Rq7
46.exceed the materiality level 超过重要性水平 -"i $^Q`
47.approach the materiality level 接近重要性水平 kS9;Tj cx
48.an acceptably low level 可接受水平 z9g6%RbwX
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 dC-~=} HR^
50.misstatements or omissions 错报或漏报 lcjOBu
51.aggregate 总计 q5'G]j{,Z
52.subsequent events 期后事项 cL;%2TMk
53.adjust the financial statements 调整财务报表 .y3E @0a
54.perform additional audit procedures 实施追加的审计程序 v> Kh5H5e~
55.audit risk 审计风险 z\"
.(fIV
56.detection risk 检查风险 }HmkTk
57.inappropriate audit opinion 不适当的审计意见 H) "]I3
58.material misstatement 重大的错报 ZX1 / 6|_
59.tolerable misstatement 可容忍错报 .s!0S-RkC
60.the acceptable level of detection risk 可接受的检查风险
