1.audit 审计 }t #Hq
2.attestation 鉴证 6Gs,-Kb:
3.credibility 可信赖程度 MXhRnVz"W
4.audit of financial statements 财务报表审计 dfq5P!'
5.agreed-upon procedures 执行商定程序 ,P d2ZfZ
6.high levels of assurance 高水平保证 $bKa"T*
7.compilation 编制 8Lpy`He
8.reliability 可靠性 7e"(]NC84
9.relevance 相关性 d|sI>6jD
10.professional skepticism 职业谨慎 ;nJCd1H
11.objectivity 客观性 br'/>Un"
12. professional competence 专业胜任能力 SVo`p;2r
13.Senior/CPA-in-charge 项目经理 ",rA
14.audit engagement letter 业务约定书 ),6Z1 K1
15.recurring audit 连续审计 [@/[#p
16.the client 委托人 #Y*AG xk
17.change CPA 更换注册会计师 }J$PO*Q@'
18.the existing CPA 现任注册会计师 2h6F j&
19.the successor CPA 后任注册会计师 hK$-R1O
20.the preceding CPA前任注册会计师 (Qq$ql27
21.issue the audit report 出具审计报告 t>v']a +k
22.expert 专家 m%E7V{t
23.the board of directors 董事会 u;:N 4d=f'
24.knowledge of the entity‘ s business 了解被审计单位情况 3r{'@Y
=)Y
25.assess material misstatement risks评估重大错报风险 L4;n$=e
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 j{
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27.a general knowledge of —— 初步了解―――的情况 %/MK$
28.a more knowledge of—— 进一步了解的情况 aV(*BE/@F
29.the prior year‘s working papers 以前年度工作底稿 q#Qr@Jf
30.minutes of meeting 会议纪要 1.H"$D>TC
31.business risks 经营风险 RGtUKr'
32.appropriateness 适当性 uYMW5k_,>
33.accounting estimate 会计估计 *qBMt[a
34.management representations 管理层声明 D\V}Eo';6
35.going concern assumption 持续经营假设 1
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36.audit plan 审计计划 5#f&WL*U@
37.significant audit areas 重点审计领域 ._tv$Gd@k
38.error 错误 {YbqB6zaM
39.fraud舞弊 ,?#-1uIGL>
40.modified or additional procedures 修改或追加审计程序 $@&bK2@.(
41.misappropriation of assets 侵占资产 }}(~'
42.transactions without substance 虚假交易 km<~Hw>Z
43.unusual pressures 异常压力 xHr
44.the suspected noncompliance 涉嫌存在违法行为 l1wxs@](
45.materialiy 重要性 iQGoy@<R
46.exceed the materiality level 超过重要性水平 s/To|9D
47.approach the materiality level 接近重要性水平 `g :<$3}
48.an acceptably low level 可接受水平 iKS
9Xss8
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 {2:H`|x
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 T8hQ< \g
52.subsequent events 期后事项 kb7\qH!n
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 dadMwe_l0
55.audit risk 审计风险 Q#g
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56.detection risk 检查风险 W'0wT ZG
57.inappropriate audit opinion 不适当的审计意见 X}usyO'pW
58.material misstatement 重大的错报 m#;:%.Rm
59.tolerable misstatement 可容忍错报 ga~vQ7I_
60.the acceptable level of detection risk 可接受的检查风险