1.audit 审计 q97Z .
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2.attestation 鉴证 >
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3.credibility 可信赖程度 r5h+_&v,M
4.audit of financial statements 财务报表审计 `Ap<xT0H
5.agreed-upon procedures 执行商定程序 Sn(e@|!G
6.high levels of assurance 高水平保证 u@V|13p<
7.compilation 编制 @WmEcX|
8.reliability 可靠性 C,2k W`[
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9.relevance 相关性 nH6Ny
10.professional skepticism 职业谨慎 x4$#x70?
11.objectivity 客观性 ?<YQ
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12. professional competence 专业胜任能力 `Bw>0%.
13.Senior/CPA-in-charge 项目经理 8zDLX,M-
14.audit engagement letter 业务约定书 P;.j5P^j`
15.recurring audit 连续审计 Hs}3c
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16.the client 委托人 2U;6sn*e
17.change CPA 更换注册会计师 p$mx
18.the existing CPA 现任注册会计师 L_TM]0D>7
19.the successor CPA 后任注册会计师 2pKkg>/ S
20.the preceding CPA前任注册会计师 Bu[sSoA
21.issue the audit report 出具审计报告 7Nu.2
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22.expert 专家 3}: (.K
23.the board of directors 董事会 (n4\$LdP-
24.knowledge of the entity‘ s business 了解被审计单位情况 b 4 Y<
25.assess material misstatement risks评估重大错报风险 ` 7v"(
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 PV[ B q t
27.a general knowledge of —— 初步了解―――的情况 k}MmgaT:5]
28.a more knowledge of—— 进一步了解的情况 Rm i4ZPb.
29.the prior year‘s working papers 以前年度工作底稿 :5Y L!D/&
30.minutes of meeting 会议纪要 : eL{&& 6
31.business risks 经营风险 Bri yy
32.appropriateness 适当性 41Y1M]`=
33.accounting estimate 会计估计 | z 1
34.management representations 管理层声明 Y ( a0*fh
35.going concern assumption 持续经营假设 ~Ox !7Lp
36.audit plan 审计计划 2=\} 0
37.significant audit areas 重点审计领域 7? U)V03
38.error 错误
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39.fraud舞弊 gK_^RE9~
40.modified or additional procedures 修改或追加审计程序 F
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41.misappropriation of assets 侵占资产 ?@*hU2MTC
42.transactions without substance 虚假交易 y.iA]
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43.unusual pressures 异常压力 e
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44.the suspected noncompliance 涉嫌存在违法行为 8@$`'h^6
45.materialiy 重要性 `(2Y%L(r
46.exceed the materiality level 超过重要性水平 &nKb<o
47.approach the materiality level 接近重要性水平 H
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48.an acceptably low level 可接受水平 *Y:;fl +v
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 F,[GdE;P
50.misstatements or omissions 错报或漏报 PVC Fh$pnw
51.aggregate 总计 C2X$ bX"
52.subsequent events 期后事项 [w1 4hHnq
53.adjust the financial statements 调整财务报表 3A`|$ So
54.perform additional audit procedures 实施追加的审计程序 IqA'Vz,lL
55.audit risk 审计风险 ?:sk [f6
56.detection risk 检查风险 u~]O
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57.inappropriate audit opinion 不适当的审计意见 lG1\41ZxB
58.material misstatement 重大的错报 Z,jR:_ p
59.tolerable misstatement 可容忍错报 r5> 1n/+6
60.the acceptable level of detection risk 可接受的检查风险
