1.audit 审计 `ORDN|s6
2.attestation 鉴证 %L~X\M:Qk
3.credibility 可信赖程度 Lw-j#}&6E
4.audit of financial statements 财务报表审计 = .tsz.:c
5.agreed-upon procedures 执行商定程序 (|bht 0
6.high levels of assurance 高水平保证 r;S%BFMJS
7.compilation 编制 ]c$%;!ZE
8.reliability 可靠性 v "oO
9.relevance 相关性 &Vl,
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10.professional skepticism 职业谨慎 ' OJXllGi
11.objectivity 客观性 C'mmo& Pd
12. professional competence 专业胜任能力 v*#Z{)r
13.Senior/CPA-in-charge 项目经理 !%5{jO1
14.audit engagement letter 业务约定书 >"ZTy rK
15.recurring audit 连续审计 Wx:_F;
16.the client 委托人 Wh K?>u
17.change CPA 更换注册会计师 z RsA[F#
18.the existing CPA 现任注册会计师 IK}T. *[
19.the successor CPA 后任注册会计师 to,=Q8 )0
20.the preceding CPA前任注册会计师 [i&z_e)
21.issue the audit report 出具审计报告 `DJIY_{-2
22.expert 专家 u4Vc:n
23.the board of directors 董事会 PqvwM2}4
24.knowledge of the entity‘ s business 了解被审计单位情况 4 (Y5n? /
25.assess material misstatement risks评估重大错报风险 Jbs:}]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 .,EZ-&6{
27.a general knowledge of —— 初步了解―――的情况 t7-sCC0
28.a more knowledge of—— 进一步了解的情况 q9Fc0(&Vf
29.the prior year‘s working papers 以前年度工作底稿 #=$4
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30.minutes of meeting 会议纪要 r$ 0=b
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31.business risks 经营风险 c*\^6 1T
32.appropriateness 适当性 B RH:5h
33.accounting estimate 会计估计 f+/
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34.management representations 管理层声明 BNzL+"W
35.going concern assumption 持续经营假设 .# M 5L
36.audit plan 审计计划 w*bVBuX s
37.significant audit areas 重点审计领域 _NZ)
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38.error 错误 iY( hGlV
39.fraud舞弊 $SXF>n{}
40.modified or additional procedures 修改或追加审计程序 9:BGA/?
41.misappropriation of assets 侵占资产 #0 ^Q UOp
42.transactions without substance 虚假交易 -'YX2!IU,
43.unusual pressures 异常压力 w7%N=hL1
44.the suspected noncompliance 涉嫌存在违法行为 ~2"|4
45.materialiy 重要性 kZn!]TseN
46.exceed the materiality level 超过重要性水平 UayRT#}]
47.approach the materiality level 接近重要性水平 !!` zz
48.an acceptably low level 可接受水平 -"a]) -
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 bfa5X< 8
50.misstatements or omissions 错报或漏报 e
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51.aggregate 总计 m]u#Dm7h
52.subsequent events 期后事项 cHR }`U$
53.adjust the financial statements 调整财务报表 a(}j n|
54.perform additional audit procedures 实施追加的审计程序 9jvg[ H
55.audit risk 审计风险 zpa 'G1v
56.detection risk 检查风险 0@xuxm/i
57.inappropriate audit opinion 不适当的审计意见 t_j.@|/FZ
58.material misstatement 重大的错报 mexI }
59.tolerable misstatement 可容忍错报 iPkG=*Ip(%
60.the acceptable level of detection risk 可接受的检查风险
