1.audit 审计 >_y>["u6J#
2.attestation 鉴证 :B<lDcFKJ
3.credibility 可信赖程度 )up!W4h6o
4.audit of financial statements 财务报表审计 " (+>#
5.agreed-upon procedures 执行商定程序 UUx0#D/U0C
6.high levels of assurance 高水平保证 PQ2u R
7.compilation 编制 dfo{ B/+
8.reliability 可靠性 By8C-jD
9.relevance 相关性 l\yFx
10.professional skepticism 职业谨慎 hNV"{V3`{
11.objectivity 客观性 TWC^M{e
12. professional competence 专业胜任能力 #GYCU!
13.Senior/CPA-in-charge 项目经理 ~T')s-,l,:
14.audit engagement letter 业务约定书 pt;kN&A^
15.recurring audit 连续审计 ) tGC&l+?/
16.the client 委托人 C
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17.change CPA 更换注册会计师 C`D5``4
18.the existing CPA 现任注册会计师 nJYcC"f
19.the successor CPA 后任注册会计师 j`\} xDg
20.the preceding CPA前任注册会计师 <8Qa"<4f;
21.issue the audit report 出具审计报告 !m$OI:rr
22.expert 专家 Zjt3U;Y
23.the board of directors 董事会 j"E_nV:Qc
24.knowledge of the entity‘ s business 了解被审计单位情况 5vL]Y)l
25.assess material misstatement risks评估重大错报风险 oUm"qt_
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 C,w$)x5kls
27.a general knowledge of —— 初步了解―――的情况 33\{S$p
28.a more knowledge of—— 进一步了解的情况 HzM^Zn57%
29.the prior year‘s working papers 以前年度工作底稿 EM*YN=S o
30.minutes of meeting 会议纪要 gUCv#:
31.business risks 经营风险 G1Cn[F;e
32.appropriateness 适当性 [KR`%fD0
33.accounting estimate 会计估计 v.+-)RLQg
34.management representations 管理层声明 laqW
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35.going concern assumption 持续经营假设 iuq-M?1
36.audit plan 审计计划 S*:b\{[f>
37.significant audit areas 重点审计领域 Da)[mxJ
38.error 错误 W:P4XwR{
39.fraud舞弊 un[Z$moN"
40.modified or additional procedures 修改或追加审计程序 "qb3\0O
41.misappropriation of assets 侵占资产 m5sgcxt/
42.transactions without substance 虚假交易 !h2ZrT9
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43.unusual pressures 异常压力 A1p;Ye>o~
44.the suspected noncompliance 涉嫌存在违法行为 ocy fU=}X
45.materialiy 重要性 Gu&?
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46.exceed the materiality level 超过重要性水平 I`2hxLwh+
47.approach the materiality level 接近重要性水平 e.i5j^5u
48.an acceptably low level 可接受水平 !E> *Mn
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 R{3f5**0
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 . #;ZM[v
52.subsequent events 期后事项 A%u-6"
53.adjust the financial statements 调整财务报表 7
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54.perform additional audit procedures 实施追加的审计程序 LN?fw
55.audit risk 审计风险 U\y];\~H
56.detection risk 检查风险 "-vm=d~\
57.inappropriate audit opinion 不适当的审计意见 ?T70C9
58.material misstatement 重大的错报 G7`7e@{
59.tolerable misstatement 可容忍错报 lx~!FLn
60.the acceptable level of detection risk 可接受的检查风险