1.audit 审计 cl,\N\
2.attestation 鉴证 `_;sT8
3.credibility 可信赖程度 P6G&3yPt
4.audit of financial statements 财务报表审计 L'A9TW2
5.agreed-upon procedures 执行商定程序 b9Fd}WZz
6.high levels of assurance 高水平保证 v^A4%e<8^r
7.compilation 编制 u([|^~H]
8.reliability 可靠性 |!Ryl}Oi
9.relevance 相关性 d1]1bN4`"0
10.professional skepticism 职业谨慎 ZsnFuk#W
11.objectivity 客观性 ~9ZW~z'
12. professional competence 专业胜任能力 r%=} e++^%
13.Senior/CPA-in-charge 项目经理 B
r`a;yT
14.audit engagement letter 业务约定书 2wX4e0cOI4
15.recurring audit 连续审计 qz_'v{uAj
16.the client 委托人 mZG)#gW[
17.change CPA 更换注册会计师 ~6nY5
18.the existing CPA 现任注册会计师 b@s6jNhVO^
19.the successor CPA 后任注册会计师 L|hoA9/]
20.the preceding CPA前任注册会计师 HP,sNiw
21.issue the audit report 出具审计报告 ?:woUTyCv
22.expert 专家 70Z#Ej
23.the board of directors 董事会 S&JsDPzSd
24.knowledge of the entity‘ s business 了解被审计单位情况 Ez)hArxns
25.assess material misstatement risks评估重大错报风险 ]_5qME#N
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 ;udV"7C
27.a general knowledge of —— 初步了解―――的情况 p[^a4E_v
28.a more knowledge of—— 进一步了解的情况 ^Ay>%`hf*
29.the prior year‘s working papers 以前年度工作底稿 uB@~x Q_V
30.minutes of meeting 会议纪要 T1*%]6&V|
31.business risks 经营风险 qG)M8xk
32.appropriateness 适当性 b0|;v-v
33.accounting estimate 会计估计 f`W)Z$fN5
34.management representations 管理层声明 Kj{(jT
35.going concern assumption 持续经营假设 S*3*Q l*
36.audit plan 审计计划 QWQJSz5
37.significant audit areas 重点审计领域 - _?U/k(Hi
38.error 错误 $*')Sma
39.fraud舞弊 CqVeR';2
40.modified or additional procedures 修改或追加审计程序 C
K=TD`$w
41.misappropriation of assets 侵占资产 oniVC',
42.transactions without substance 虚假交易 b4?]/Uy+/
43.unusual pressures 异常压力 ,j!%,!n o
44.the suspected noncompliance 涉嫌存在违法行为 4 \Ig<C9
45.materialiy 重要性 MBn ZO
46.exceed the materiality level 超过重要性水平 FQh8(^(
47.approach the materiality level 接近重要性水平 AW<"3 !@
48.an acceptably low level 可接受水平 /$'|`jKsB
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 mMOjV_
50.misstatements or omissions 错报或漏报 dJ(<zz+;b
51.aggregate 总计 =nff;Xu
52.subsequent events 期后事项 MUW&m2
53.adjust the financial statements 调整财务报表 v$)ZoM6E
54.perform additional audit procedures 实施追加的审计程序 Liv.i;-qE
55.audit risk 审计风险 ,_M
56.detection risk 检查风险 dRL*TT0NW
57.inappropriate audit opinion 不适当的审计意见 /g)(
58.material misstatement 重大的错报 =1r!'<"h
59.tolerable misstatement 可容忍错报 K6EG"Vv
!
60.the acceptable level of detection risk 可接受的检查风险