1.audit 审计 }lb.3fqiA
2.attestation 鉴证 VDmd+bvJV
3.credibility 可信赖程度 VD3[ko
4.audit of financial statements 财务报表审计 M7>\Qk
5.agreed-upon procedures 执行商定程序 >aWJ+
6.high levels of assurance 高水平保证 .CpF0
7.compilation 编制 8c|IGC
8.reliability 可靠性 ^ KjqS\<
9.relevance 相关性 +Ae.>%}
10.professional skepticism 职业谨慎 ::`j@ ]
11.objectivity 客观性 X0$_KPn
12. professional competence 专业胜任能力 x/S% NySG
13.Senior/CPA-in-charge 项目经理 uU\iji\
14.audit engagement letter 业务约定书 M1M]]fT0ME
15.recurring audit 连续审计 5k(#kyP
16.the client 委托人 &L?Dogo
17.change CPA 更换注册会计师 PYf`a`dH
18.the existing CPA 现任注册会计师 Bm7GU`j"
19.the successor CPA 后任注册会计师 r/T DU[`&
20.the preceding CPA前任注册会计师 ]/']{*T1
21.issue the audit report 出具审计报告 C/Z"W@7#;
22.expert 专家 .e AC!R
23.the board of directors 董事会 *3K"Kc2
24.knowledge of the entity‘ s business 了解被审计单位情况 e.GzGX
25.assess material misstatement risks评估重大错报风险 Jr9}
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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 z,7^dlT
27.a general knowledge of —— 初步了解―――的情况 %dU}GYL_
28.a more knowledge of—— 进一步了解的情况 p{J_d,JH
29.the prior year‘s working papers 以前年度工作底稿 wg1pt1 `
30.minutes of meeting 会议纪要 mC7Y *
31.business risks 经营风险 @6!JW(,]\
32.appropriateness 适当性 Z9D4;1
33.accounting estimate 会计估计 W<L6,
34.management representations 管理层声明 yi?&^nX@9,
35.going concern assumption 持续经营假设 ZkJM?Fzq
36.audit plan 审计计划 ("oA{:@d
37.significant audit areas 重点审计领域 Nw2 bn
38.error 错误 zef,*dQY
39.fraud舞弊 KV*:,>
40.modified or additional procedures 修改或追加审计程序 aVYUk7_ <
41.misappropriation of assets 侵占资产 <X
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42.transactions without substance 虚假交易 >cNXB7]E>
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 iPOZ{'Z
45.materialiy 重要性 [mPdT^h
46.exceed the materiality level 超过重要性水平 b9N4Gr
47.approach the materiality level 接近重要性水平 1#<E]<='t
48.an acceptably low level 可接受水平 `[&2K@u
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 9%qMZP0]
50.misstatements or omissions 错报或漏报 SA1/
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51.aggregate 总计 ,Tl5@RN
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 Fc~w`~tv
54.perform additional audit procedures 实施追加的审计程序 srLr~^$j[
55.audit risk 审计风险 C(|5,P#5
56.detection risk 检查风险 03o3[g?
57.inappropriate audit opinion 不适当的审计意见 [BBKj)IK
58.material misstatement 重大的错报 C
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59.tolerable misstatement 可容忍错报 `W n5
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60.the acceptable level of detection risk 可接受的检查风险