1.audit 审计 %UJ4wm
2.attestation 鉴证 C|zH {.H
3.credibility 可信赖程度 U[D <%7f
4.audit of financial statements 财务报表审计 5#o,]tP
5.agreed-upon procedures 执行商定程序 [;f "',)y,
6.high levels of assurance 高水平保证 W7o
/
7.compilation 编制 FOA%( 5$ 4
8.reliability 可靠性 oCYD@S>h
9.relevance 相关性 Zn0fgQd
10.professional skepticism 职业谨慎 NFc8"7Mz}
11.objectivity 客观性 nu<!/O
12. professional competence 专业胜任能力 j1kc&(
13.Senior/CPA-in-charge 项目经理 7&)F;;H
14.audit engagement letter 业务约定书 \veL 5
15.recurring audit 连续审计 k-e@G'
16.the client 委托人 6 {Z\cwP)c
17.change CPA 更换注册会计师 iIw
ea`
18.the existing CPA 现任注册会计师 (Qm;]?/
19.the successor CPA 后任注册会计师 m6cW
20.the preceding CPA前任注册会计师 lp U tNy
21.issue the audit report 出具审计报告 vr v*k
22.expert 专家 K-u/q6ufK
23.the board of directors 董事会 \^4$}@* ]
24.knowledge of the entity‘ s business 了解被审计单位情况 &zcj U+n
25.assess material misstatement risks评估重大错报风险 i|^6s87"N2
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 vNSf:5H$
27.a general knowledge of —— 初步了解―――的情况 \pGO}{3 e*
28.a more knowledge of—— 进一步了解的情况 m_
m@>}ud
29.the prior year‘s working papers 以前年度工作底稿 [
]0~9, u
30.minutes of meeting 会议纪要 F8Wq&X#r
31.business risks 经营风险 N=wy)+
32.appropriateness 适当性 I}IW!K
33.accounting estimate 会计估计 9Ol_z\5
34.management representations 管理层声明 PWu2;JF
35.going concern assumption 持续经营假设 J"%}t\Q
36.audit plan 审计计划 +:%FJCOT
37.significant audit areas 重点审计领域 T
6roz
38.error 错误 U.'@S8
39.fraud舞弊 30E v"
40.modified or additional procedures 修改或追加审计程序 8k^y .B
41.misappropriation of assets 侵占资产 J6ShI Pc
42.transactions without substance 虚假交易 . b oizW1+
43.unusual pressures 异常压力 [B @j@&
44.the suspected noncompliance 涉嫌存在违法行为 <,4(3 >js
45.materialiy 重要性 XSjelA?
46.exceed the materiality level 超过重要性水平 ok2~B._+;
47.approach the materiality level 接近重要性水平 H`lD@
q'S
48.an acceptably low level 可接受水平 _l=
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 b_Jq= Gk`
50.misstatements or omissions 错报或漏报 i?dKmRp(@y
51.aggregate 总计 >? eTbtP
52.subsequent events 期后事项 >1G*ya)
53.adjust the financial statements 调整财务报表 g+)\ /n|
54.perform additional audit procedures 实施追加的审计程序 "nno)~)u
55.audit risk 审计风险 oK:P@V6!
56.detection risk 检查风险 yWi0 tE{
57.inappropriate audit opinion 不适当的审计意见 8 {]Gh 0+
58.material misstatement 重大的错报 f\U&M,L\ '
59.tolerable misstatement 可容忍错报 ;;hyjFGq%
60.the acceptable level of detection risk 可接受的检查风险
