1.audit 审计 /ZW&0E
2.attestation 鉴证 G 4qy*.
3.credibility 可信赖程度 _6MdF<Xb/
4.audit of financial statements 财务报表审计 |TTS?
5.agreed-upon procedures 执行商定程序 O4L#jBa+
6.high levels of assurance 高水平保证 0/ !,Dn
7.compilation 编制 Yp1bH+/u
8.reliability 可靠性 g?G+dnl/8
9.relevance 相关性 &:3Z.G
10.professional skepticism 职业谨慎 0y~<%`~
11.objectivity 客观性 JYm7@gx
12. professional competence 专业胜任能力 ]6&$|2H?Ni
13.Senior/CPA-in-charge 项目经理 +7U
14.audit engagement letter 业务约定书 =P`~t<ajB
15.recurring audit 连续审计 -.iNNM&a
16.the client 委托人
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17.change CPA 更换注册会计师 }gGkV]
18.the existing CPA 现任注册会计师 <&<,l58[c
19.the successor CPA 后任注册会计师 {Dr@HP/x=s
20.the preceding CPA前任注册会计师 Puh$%;x
21.issue the audit report 出具审计报告 k6(r !mc
22.expert 专家 R^n@.^8s
23.the board of directors 董事会 Bs8[+Ft5
24.knowledge of the entity‘ s business 了解被审计单位情况 c|AtBgvf
25.assess material misstatement risks评估重大错报风险 S1J<9xqSQ8
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 @
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27.a general knowledge of —— 初步了解―――的情况 V&ot3- Rf
28.a more knowledge of—— 进一步了解的情况 6X)@ajGWg~
29.the prior year‘s working papers 以前年度工作底稿 {6G?[
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30.minutes of meeting 会议纪要 bMKL1+y(
31.business risks 经营风险 !bU\zH
32.appropriateness 适当性 (GcT(~Gq)D
33.accounting estimate 会计估计 wX,F`e3"/
34.management representations 管理层声明 ` ;)ZGY\
35.going concern assumption 持续经营假设 '91".c,3?
36.audit plan 审计计划 7dOyxr"H-
37.significant audit areas 重点审计领域 / i_ @
38.error 错误 EQ<RDhC@b
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 ZA(T
41.misappropriation of assets 侵占资产 E9}{1A
42.transactions without substance 虚假交易 z[EFQ^*>
43.unusual pressures 异常压力 (Yb[)m>fQ}
44.the suspected noncompliance 涉嫌存在违法行为 l= }~v
45.materialiy 重要性 tPfFqqT
46.exceed the materiality level 超过重要性水平 7~1IO|4t
47.approach the materiality level 接近重要性水平 bKDA!R2
48.an acceptably low level 可接受水平 p'94SXO_
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 (% _n!ip^
50.misstatements or omissions 错报或漏报 -JT/9IQ
51.aggregate 总计 ]N{0:Va@D
52.subsequent events 期后事项 6oD\-H
53.adjust the financial statements 调整财务报表 `
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54.perform additional audit procedures 实施追加的审计程序 W# US#<9Y
55.audit risk 审计风险 MJ{%4S{K,p
56.detection risk 检查风险 nV_8K
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57.inappropriate audit opinion 不适当的审计意见 51BlM%
58.material misstatement 重大的错报 :dI\z]Y(
59.tolerable misstatement 可容忍错报 ,*I@
60.the acceptable level of detection risk 可接受的检查风险