1.audit 审计 gu[3L
2.attestation 鉴证 !Qu)JR
3.credibility 可信赖程度 \Ze"Hv
4.audit of financial statements 财务报表审计 C< GS._V&
5.agreed-upon procedures 执行商定程序 er
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6.high levels of assurance 高水平保证 opK=Z
7.compilation 编制 -t, .A/?
8.reliability 可靠性 ?3wEO>u
9.relevance 相关性 oGi;S ="I
10.professional skepticism 职业谨慎 6@T
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11.objectivity 客观性 +SGM3tY
12. professional competence 专业胜任能力 P
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13.Senior/CPA-in-charge 项目经理 3_JxpQg
14.audit engagement letter 业务约定书 DS,"^K
15.recurring audit 连续审计 IiG~l+V~
16.the client 委托人 RzG<&a3B3s
17.change CPA 更换注册会计师 XY]|OZ7(
18.the existing CPA 现任注册会计师 beyC't
19.the successor CPA 后任注册会计师 ho#]i$b}f2
20.the preceding CPA前任注册会计师 0Bx.jx0?
21.issue the audit report 出具审计报告 rULrGoM
22.expert 专家 b$kCyOg
23.the board of directors 董事会 Zk*/~f|\
24.knowledge of the entity‘ s business 了解被审计单位情况 ~l~ai>/
25.assess material misstatement risks评估重大错报风险 V#:`:-$$+
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 1/>#L6VAZ
27.a general knowledge of —— 初步了解―――的情况 :^+ aJ]
28.a more knowledge of—— 进一步了解的情况 #WD}XOA
29.the prior year‘s working papers 以前年度工作底稿 H]5%"(h
30.minutes of meeting 会议纪要 A+Nf]([
31.business risks 经营风险 zmH 8#
32.appropriateness 适当性 Hn%n>Bnl
33.accounting estimate 会计估计 9IgozYj
34.management representations 管理层声明 %UuV^C
35.going concern assumption 持续经营假设 eJ+V!K'H2
36.audit plan 审计计划 u%FG%
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37.significant audit areas 重点审计领域 {O-,JCq/
38.error 错误 c!Gnd*!?-
39.fraud舞弊 &u-H/CU%
40.modified or additional procedures 修改或追加审计程序 }R#YO$J7
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 q| p6UL9
43.unusual pressures 异常压力 :jB
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44.the suspected noncompliance 涉嫌存在违法行为 X p4x:N
45.materialiy 重要性 d(RSn|[0
46.exceed the materiality level 超过重要性水平 nmlQ-V-
47.approach the materiality level 接近重要性水平 [,s{ /OM
48.an acceptably low level 可接受水平 |EuWzhNAO
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 0*S2_&Q)
50.misstatements or omissions 错报或漏报 Pa PQ|Pwz
51.aggregate 总计 d5gYJ/Qv
52.subsequent events 期后事项 iX0s4
53.adjust the financial statements 调整财务报表 0;,4.hsh
54.perform additional audit procedures 实施追加的审计程序 %zx=rn(K
55.audit risk 审计风险 L4I1n l
56.detection risk 检查风险 lYkm1
57.inappropriate audit opinion 不适当的审计意见 {8Jr.&Y2
58.material misstatement 重大的错报 f(Q-W6
59.tolerable misstatement 可容忍错报 (;2J}XQvO~
60.the acceptable level of detection risk 可接受的检查风险