1.audit 审计 A~mum+[5
2.attestation 鉴证 71l%MH
3.credibility 可信赖程度 Ps<d('=
4.audit of financial statements 财务报表审计 n93=8;&
5.agreed-upon procedures 执行商定程序 M+x,opl
6.high levels of assurance 高水平保证 {^N[("`
7.compilation 编制 QPq7R
8.reliability 可靠性 3)RsLI9
9.relevance 相关性 3'X.}>o
10.professional skepticism 职业谨慎 W|o'&
11.objectivity 客观性 :Lz\yARpk
12. professional competence 专业胜任能力 @$z<i `4
13.Senior/CPA-in-charge 项目经理 twx[s$O'b
14.audit engagement letter 业务约定书 0P]E6hWgg
15.recurring audit 连续审计 ?^N3&ukkyo
16.the client 委托人 wiBVuj#
17.change CPA 更换注册会计师 ()H:Uv M=t
18.the existing CPA 现任注册会计师 e zOj+vz
19.the successor CPA 后任注册会计师 )l#E}Uz
20.the preceding CPA前任注册会计师 ^urDoB:
21.issue the audit report 出具审计报告 znHnVYll(
22.expert 专家 QNl'ZB\
23.the board of directors 董事会 %$DI^yS
24.knowledge of the entity‘ s business 了解被审计单位情况 }m-FGk
25.assess material misstatement risks评估重大错报风险 plZ>03(6Q
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %D[0nt|X
27.a general knowledge of —— 初步了解―――的情况 95V@X
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28.a more knowledge of—— 进一步了解的情况 1PatH[T[
29.the prior year‘s working papers 以前年度工作底稿 y
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30.minutes of meeting 会议纪要 t N2Md}@e
31.business risks 经营风险 ~#/hzS
32.appropriateness 适当性 5v6Eii:
33.accounting estimate 会计估计 -(b kr+N
34.management representations 管理层声明 fS`$'BQ
35.going concern assumption 持续经营假设 u#@Q:tnN_
36.audit plan 审计计划 'f?$"U JF
37.significant audit areas 重点审计领域 i _%
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38.error 错误 pf
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39.fraud舞弊 Z@$8I{}G
40.modified or additional procedures 修改或追加审计程序 nt@aYXK4|
41.misappropriation of assets 侵占资产 =3v]gOcO
42.transactions without substance 虚假交易 >orK';r<
43.unusual pressures 异常压力 T'b_W,m~,u
44.the suspected noncompliance 涉嫌存在违法行为 j.@\3'
45.materialiy 重要性 ~
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46.exceed the materiality level 超过重要性水平 WH\))y-
47.approach the materiality level 接近重要性水平 Alxx[l\<J
48.an acceptably low level 可接受水平 [r[=W!
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 3F<VH
50.misstatements or omissions 错报或漏报 eET}r24
51.aggregate 总计 Ho
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52.subsequent events 期后事项 a 7,C>%I
53.adjust the financial statements 调整财务报表 <(-hx+^
54.perform additional audit procedures 实施追加的审计程序 }:~x7|~s:
55.audit risk 审计风险 c=`wg$2:5
56.detection risk 检查风险 @Rw
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57.inappropriate audit opinion 不适当的审计意见 2m2;t0
58.material misstatement 重大的错报 lgtC |kM=
59.tolerable misstatement 可容忍错报 J":,Vd!*-
60.the acceptable level of detection risk 可接受的检查风险