1.audit 审计 &p4<@k\L
2.attestation 鉴证 b e%*0lr
3.credibility 可信赖程度 V"j
nrNs3
4.audit of financial statements 财务报表审计 B]F7t4Y!
5.agreed-upon procedures 执行商定程序 l4reG:uYG
6.high levels of assurance 高水平保证 jyH_/X5i7
7.compilation 编制 }F`2$Q+CW
8.reliability 可靠性 -?1J+}?
9.relevance 相关性 aB!Am +g
10.professional skepticism 职业谨慎 ly%B!P|
11.objectivity 客观性 }V;]c~Q/H
12. professional competence 专业胜任能力 M #&L@fg!
13.Senior/CPA-in-charge 项目经理 ~R
AH -]
14.audit engagement letter 业务约定书 oz-I/g3go
15.recurring audit 连续审计 O~'yP@&`
16.the client 委托人 k+M-D~@5H
17.change CPA 更换注册会计师 k\%v;3nBK
18.the existing CPA 现任注册会计师 :Rj,'uH+h)
19.the successor CPA 后任注册会计师 \U>Kn_7m
20.the preceding CPA前任注册会计师 N4jLbnA
21.issue the audit report 出具审计报告 wR$8drn]Rq
22.expert 专家 _N';`wjDY
23.the board of directors 董事会 <XrGr5=BV
24.knowledge of the entity‘ s business 了解被审计单位情况 {~I_rlo n
25.assess material misstatement risks评估重大错报风险 qDd/wR,44
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 #e>MNc
'z
27.a general knowledge of —— 初步了解―――的情况 Y<fXuj|&
28.a more knowledge of—— 进一步了解的情况 :?k=Yr
29.the prior year‘s working papers 以前年度工作底稿 Q 9<_:3
30.minutes of meeting 会议纪要 be
Z| i 1:
31.business risks 经营风险 82!GM.b
32.appropriateness 适当性 Vp{2Z9]}
33.accounting estimate 会计估计 tgA
|Vwwk
34.management representations 管理层声明 P[ 8N58#
35.going concern assumption 持续经营假设 r/L]uSN
36.audit plan 审计计划 _ u2
37.significant audit areas 重点审计领域 >{Z=cv/6o
38.error 错误 p;=(-4\V}
39.fraud舞弊 }8#Czo jt
40.modified or additional procedures 修改或追加审计程序 D +""o"%
41.misappropriation of assets 侵占资产 S6tH!Z=(g
42.transactions without substance 虚假交易 3[Iw%% q
43.unusual pressures 异常压力 Fsj[J E
44.the suspected noncompliance 涉嫌存在违法行为 %([H*sLX
45.materialiy 重要性 rapca'
46.exceed the materiality level 超过重要性水平 s9Z2EjQV
47.approach the materiality level 接近重要性水平 :q1r2&ne
48.an acceptably low level 可接受水平 V7_??L%Ct`
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 UOOme)\>
50.misstatements or omissions 错报或漏报 r'\TS U5!
51.aggregate 总计 X-FHJ4
52.subsequent events 期后事项 nB0ol-<
53.adjust the financial statements 调整财务报表 0+pJv0u
54.perform additional audit procedures 实施追加的审计程序 _I4sy=tYXK
55.audit risk 审计风险 B{ "<\g
56.detection risk 检查风险 oyw1N;K
57.inappropriate audit opinion 不适当的审计意见 nB&