1.audit 审计 =Bo0Oei
2.attestation 鉴证 DA@
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3.credibility 可信赖程度 nj7Ri=lyS
4.audit of financial statements 财务报表审计 C
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5.agreed-upon procedures 执行商定程序 AU'{aC+p
6.high levels of assurance 高水平保证 L6 _Sc-sU
7.compilation 编制 T82=R@7
8.reliability 可靠性 Tg:NeAN7(
9.relevance 相关性 k}T~N.0
10.professional skepticism 职业谨慎 0l 3RwWj
11.objectivity 客观性 b:O4d<+%
12. professional competence 专业胜任能力 %< j=&
13.Senior/CPA-in-charge 项目经理 `}Q;2 F
14.audit engagement letter 业务约定书 82/iVm1
15.recurring audit 连续审计
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16.the client 委托人 ,+'f unH
17.change CPA 更换注册会计师 M$&>"%Oi
18.the existing CPA 现任注册会计师 ?J6hiQv
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19.the successor CPA 后任注册会计师 Jb
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20.the preceding CPA前任注册会计师 r1?LKoJOn
21.issue the audit report 出具审计报告 cuKgO{.GH
22.expert 专家 P{>
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23.the board of directors 董事会 xD1wHp!+
24.knowledge of the entity‘ s business 了解被审计单位情况 0]HK(,/h
25.assess material misstatement risks评估重大错报风险 T3?kabbF
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 i;dr(c/ft
27.a general knowledge of —— 初步了解―――的情况 MPL2#YU/a
28.a more knowledge of—— 进一步了解的情况 JK_$A;Q
29.the prior year‘s working papers 以前年度工作底稿 g:,4Kd|
30.minutes of meeting 会议纪要 @~N#)L^
31.business risks 经营风险 v#/,,)m
32.appropriateness 适当性 m
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33.accounting estimate 会计估计 @K+u+}
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34.management representations 管理层声明 dO8Z {wfs
35.going concern assumption 持续经营假设 iTK1I0
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 =G72`]#-
38.error 错误 X@D3
39.fraud舞弊 3<`h/`ku
40.modified or additional procedures 修改或追加审计程序 EhVnt#`Si
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 [R:O'AP}@}
43.unusual pressures 异常压力 <'vM+Lk
44.the suspected noncompliance 涉嫌存在违法行为 dkn_`j\v
45.materialiy 重要性 jyT(LDsS
46.exceed the materiality level 超过重要性水平 bFJn-g n
47.approach the materiality level 接近重要性水平 ^a
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48.an acceptably low level 可接受水平 :8QG$Ua1
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 'V>+G>U
50.misstatements or omissions 错报或漏报 #tfJ
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51.aggregate 总计 }`g*pp*
52.subsequent events 期后事项 0yZw`|Zh[
53.adjust the financial statements 调整财务报表 02+^rqIx5
54.perform additional audit procedures 实施追加的审计程序 X>B/DT
55.audit risk 审计风险 EnUo B<
56.detection risk 检查风险 *l
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57.inappropriate audit opinion 不适当的审计意见 AP~!YwLW
58.material misstatement 重大的错报 p,0 \NUC
59.tolerable misstatement 可容忍错报 "bO]
60.the acceptable level of detection risk 可接受的检查风险