1.audit 审计 )ku w&SH,
2.attestation 鉴证 v
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3.credibility 可信赖程度 r4(Cb_
4.audit of financial statements 财务报表审计 Sn ~|<Vf
5.agreed-upon procedures 执行商定程序 /;\{zA$uC=
6.high levels of assurance 高水平保证 0F|DD8tHR
7.compilation 编制 Cec o^Mw
8.reliability 可靠性 _M9-n
9.relevance 相关性 s2M|ni=
10.professional skepticism 职业谨慎 :c ^9\8S
11.objectivity 客观性 U 2)y fhI
12. professional competence 专业胜任能力 okv`v
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13.Senior/CPA-in-charge 项目经理 s5SKQ#,@P
14.audit engagement letter 业务约定书 L#X!.
15.recurring audit 连续审计 |m /XGr
16.the client 委托人 X'KkIo
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17.change CPA 更换注册会计师 GUqhm$6a
18.the existing CPA 现任注册会计师 N>'|fNx]
19.the successor CPA 后任注册会计师 {'R\C5 :D7
20.the preceding CPA前任注册会计师 KWB;*P
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21.issue the audit report 出具审计报告 cp\A
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22.expert 专家 c<n <!!vi
23.the board of directors 董事会 ZJeTx.Gi6
24.knowledge of the entity‘ s business 了解被审计单位情况 1} h''p
25.assess material misstatement risks评估重大错报风险 A3=$I&!%
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 FsyM{LT
27.a general knowledge of —— 初步了解―――的情况 'AjDB:Mt$
28.a more knowledge of—— 进一步了解的情况 gjnTG:}}}+
29.the prior year‘s working papers 以前年度工作底稿 BO 3%p
30.minutes of meeting 会议纪要 g4fe(.?c,
31.business risks 经营风险 -yH8bm'0"
32.appropriateness 适当性 0nV|(M0lu?
33.accounting estimate 会计估计 PK7
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34.management representations 管理层声明 MEZc/Ru-[
35.going concern assumption 持续经营假设 8>y!=+9_
36.audit plan 审计计划 O.g!k"nas&
37.significant audit areas 重点审计领域 />E:}1}{
38.error 错误 P-c<[DSM'I
39.fraud舞弊 fR6. :7&
40.modified or additional procedures 修改或追加审计程序 5$C]$o }
41.misappropriation of assets 侵占资产 t)hAD_sf
42.transactions without substance 虚假交易 { f
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43.unusual pressures 异常压力 K=`;D
44.the suspected noncompliance 涉嫌存在违法行为 ~0ku,P #D
45.materialiy 重要性 U`h> [9
46.exceed the materiality level 超过重要性水平 }|W n6X
47.approach the materiality level 接近重要性水平 GDUOUl&
48.an acceptably low level 可接受水平 lImg+r 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 %Z#s9QC
50.misstatements or omissions 错报或漏报 = g[Cs*
51.aggregate 总计 $JTQA
52.subsequent events 期后事项 ^&mJDRe
53.adjust the financial statements 调整财务报表 OKH4n/pq
54.perform additional audit procedures 实施追加的审计程序 *tD`X( K
55.audit risk 审计风险 *>,CG:`D
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 JO `KNI
58.material misstatement 重大的错报 &/7D4!N]
59.tolerable misstatement 可容忍错报 #& 5}
60.the acceptable level of detection risk 可接受的检查风险
