1.audit 审计 7Ol}EPf#
2.attestation 鉴证 ~8aJ S,u
3.credibility 可信赖程度 eiJ2NwR\w
4.audit of financial statements 财务报表审计 pWu LfX
5.agreed-upon procedures 执行商定程序 fIGFHZy,
6.high levels of assurance 高水平保证 SR*wvQnOx
7.compilation 编制 R}mn*h6
8.reliability 可靠性 g,:j/vR
9.relevance 相关性 4d:{HLX,
10.professional skepticism 职业谨慎 #.[AK_S5&
11.objectivity 客观性 lcV<MDS
12. professional competence 专业胜任能力 D
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13.Senior/CPA-in-charge 项目经理 ,
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14.audit engagement letter 业务约定书 kF7V.m/~o
15.recurring audit 连续审计 a}S
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16.the client 委托人 )bx_;9Y{
17.change CPA 更换注册会计师 c#N<"cy>
18.the existing CPA 现任注册会计师 U}SXJH&&E
19.the successor CPA 后任注册会计师 ;6
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20.the preceding CPA前任注册会计师 ?X?&~3iD%
21.issue the audit report 出具审计报告 r6'UUu
22.expert 专家 fIF<g@s
23.the board of directors 董事会 e4FM} z[
24.knowledge of the entity‘ s business 了解被审计单位情况 aCV4AyG
25.assess material misstatement risks评估重大错报风险 D|qk_2R%
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 P6,7]6bp
27.a general knowledge of —— 初步了解―――的情况 v+"rZ
28.a more knowledge of—— 进一步了解的情况 P'MY[&|mM'
29.the prior year‘s working papers 以前年度工作底稿 Hqh6:RuL
30.minutes of meeting 会议纪要 4x%(9_8{-
31.business risks 经营风险 /WPv\L
32.appropriateness 适当性 R_sC! -
33.accounting estimate 会计估计 9;%CHb&
34.management representations 管理层声明 G#Ou[*O'
35.going concern assumption 持续经营假设 H;aYiy
36.audit plan 审计计划 5BR5X\f0
37.significant audit areas 重点审计领域 NrDi
38.error 错误 G,= yc@uq
39.fraud舞弊 v6\F
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40.modified or additional procedures 修改或追加审计程序 g/UaYCjM
41.misappropriation of assets 侵占资产 1xf=_F0`&
42.transactions without substance 虚假交易 ENh!N4vbO
43.unusual pressures 异常压力 G1 o70
44.the suspected noncompliance 涉嫌存在违法行为 clI*7j.4E#
45.materialiy 重要性 7t9c7HLuj/
46.exceed the materiality level 超过重要性水平 B~'MBBD"
47.approach the materiality level 接近重要性水平 g/=K.
48.an acceptably low level 可接受水平 c^8o~K>w84
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 aj,)P3DJu
50.misstatements or omissions 错报或漏报 j\RpO'+}
51.aggregate 总计 XS~- vF
52.subsequent events 期后事项 hgRVwX
53.adjust the financial statements 调整财务报表 uR6w|e`
54.perform additional audit procedures 实施追加的审计程序 6{d6s#|%
55.audit risk 审计风险 Kt>X[o3m,
56.detection risk 检查风险 b{DiM098
57.inappropriate audit opinion 不适当的审计意见 4\.V
58.material misstatement 重大的错报 ,~zj=F
59.tolerable misstatement 可容忍错报 ea=83 Zj
60.the acceptable level of detection risk 可接受的检查风险