1.audit 审计 g=na3^PL6
2.attestation 鉴证 }~#Tsv
3.credibility 可信赖程度 {9XN\v=$"*
4.audit of financial statements 财务报表审计 'PvOOhm,
5.agreed-upon procedures 执行商定程序 z.T>=C
6.high levels of assurance 高水平保证 [BTOs4f
7.compilation 编制 8x`EUJ
8.reliability 可靠性 Z]SUr`Z
9.relevance 相关性 `'E(L&
10.professional skepticism 职业谨慎 8U)*kmq
11.objectivity 客观性 ` yYYyB[
12. professional competence 专业胜任能力 Z [YSET
13.Senior/CPA-in-charge 项目经理 6hO]eS
14.audit engagement letter 业务约定书 AsfmH-4)
15.recurring audit 连续审计 _[pbfua
16.the client 委托人 {O!B8a
17.change CPA 更换注册会计师 >sGiDK @
18.the existing CPA 现任注册会计师 #|QA_5
19.the successor CPA 后任注册会计师 | /X+2K}3
20.the preceding CPA前任注册会计师 "=Cjm`9~j
21.issue the audit report 出具审计报告 NtG^t}V
22.expert 专家 _Wtwh0[r*
23.the board of directors 董事会 Ou]
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24.knowledge of the entity‘ s business 了解被审计单位情况 {Rz(0oD\
25.assess material misstatement risks评估重大错报风险 EX/{W$
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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 $ vBFs]h
27.a general knowledge of —— 初步了解―――的情况 BC)1FxsGf
28.a more knowledge of—— 进一步了解的情况 pG^>y0
29.the prior year‘s working papers 以前年度工作底稿 Y~B-dx'V
30.minutes of meeting 会议纪要 =eQ'^3a
31.business risks 经营风险 v[4-?7-
32.appropriateness 适当性 a] P0PH~
33.accounting estimate 会计估计 x"P@[T
34.management representations 管理层声明 fD*jzj7o,
35.going concern assumption 持续经营假设 QT4&Ix,4T1
36.audit plan 审计计划 }E^k*S
37.significant audit areas 重点审计领域 2-%9k)KH
38.error 错误 owzcc-g
39.fraud舞弊 4vi[hiV
40.modified or additional procedures 修改或追加审计程序 F):1@.S
41.misappropriation of assets 侵占资产 'd]t@[#
42.transactions without substance 虚假交易 ig ^x%!;
43.unusual pressures 异常压力 &<EixDi4q
44.the suspected noncompliance 涉嫌存在违法行为 /], 9N
45.materialiy 重要性 Q"QZ^!zRl
46.exceed the materiality level 超过重要性水平 :{ Lihe~\
47.approach the materiality level 接近重要性水平 S|O#KE
48.an acceptably low level 可接受水平 "I
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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 PU-L,]K
50.misstatements or omissions 错报或漏报 ub]s>aqy
51.aggregate 总计 m#^;V
52.subsequent events 期后事项 $"g'C8
53.adjust the financial statements 调整财务报表 pB0 SCS*
54.perform additional audit procedures 实施追加的审计程序 ojx2[a\
55.audit risk 审计风险 t8ORfO+
56.detection risk 检查风险 K(AZD&D
57.inappropriate audit opinion 不适当的审计意见 >J_(~{-sNG
58.material misstatement 重大的错报 [$@EQ]tt/
59.tolerable misstatement 可容忍错报 L=gG23U&
60.the acceptable level of detection risk 可接受的检查风险