1.audit 审计 {5
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2.attestation 鉴证 'OTZ&;7{
3.credibility 可信赖程度 oB!Y)f6H1
4.audit of financial statements 财务报表审计 0U/[hG"DKN
5.agreed-upon procedures 执行商定程序 W+u,[_
6.high levels of assurance 高水平保证 451.VI}MR
7.compilation 编制 RLL
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8.reliability 可靠性 oL R/\Y(
9.relevance 相关性 Q[#8ErUY
10.professional skepticism 职业谨慎 %U}6 (~
11.objectivity 客观性 H;_Ce'oU(
12. professional competence 专业胜任能力 ct|0zl~
13.Senior/CPA-in-charge 项目经理 ng|^Zm%
14.audit engagement letter 业务约定书 \ ;]{`
15.recurring audit 连续审计 <) LR
16.the client 委托人 _3%:m||,XP
17.change CPA 更换注册会计师 XNx$^I=
18.the existing CPA 现任注册会计师 Kv1~ ,j6
19.the successor CPA 后任注册会计师 f{L ;,
20.the preceding CPA前任注册会计师 "XV@O jr E
21.issue the audit report 出具审计报告 Q3=5q w^
22.expert 专家 5tkKd4VfL
23.the board of directors 董事会 FsO-xG"@"
24.knowledge of the entity‘ s business 了解被审计单位情况 GTfM *b
25.assess material misstatement risks评估重大错报风险 b"#S92R+
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 ;Q q_
27.a general knowledge of —— 初步了解―――的情况 W{q
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28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 ECM#J 28D
30.minutes of meeting 会议纪要 am3JzH
31.business risks 经营风险 RAhDSDf
32.appropriateness 适当性 3t.!5 L
33.accounting estimate 会计估计 1Zp/EYWa{
34.management representations 管理层声明 ZRc^}5}WA
35.going concern assumption 持续经营假设 %=2sz>M+
36.audit plan 审计计划 F[O147&C
37.significant audit areas 重点审计领域 mh[,E 8'd
38.error 错误 mT@Gf >}/A
39.fraud舞弊 D}}?{pe
40.modified or additional procedures 修改或追加审计程序 gn/]1NNfR
41.misappropriation of assets 侵占资产 ;c]O
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42.transactions without substance 虚假交易 r|ZB3L|7
43.unusual pressures 异常压力 BcpbS%S
44.the suspected noncompliance 涉嫌存在违法行为 1V[Zk
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45.materialiy 重要性 ]<YS7.pT
46.exceed the materiality level 超过重要性水平 WdS1v%
47.approach the materiality level 接近重要性水平 iNi1+sm
48.an acceptably low level 可接受水平 ?P|z,n{
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 52#
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50.misstatements or omissions 错报或漏报 Rvf{u8W
51.aggregate 总计 [cEGkz
52.subsequent events 期后事项 6A5.n?B{
53.adjust the financial statements 调整财务报表 ZHeue_~x4
54.perform additional audit procedures 实施追加的审计程序 TBJ?8W(
55.audit risk 审计风险 7=X6_ AD
56.detection risk 检查风险 FdnLxw
57.inappropriate audit opinion 不适当的审计意见 yyu -y0_
58.material misstatement 重大的错报 $U7/w?gc'
59.tolerable misstatement 可容忍错报 N#-. [9!
60.the acceptable level of detection risk 可接受的检查风险
