1.audit 审计 *4#on>
2.attestation 鉴证 vug-n 8
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 0^>E`/
5.agreed-upon procedures 执行商定程序 Za\RM[Z!I
6.high levels of assurance 高水平保证 d5, FM
7.compilation 编制 3@X|Gs'_S
8.reliability 可靠性 DN|vz}s
9.relevance 相关性 I2*oTUSik
10.professional skepticism 职业谨慎 oWcACs3fB
11.objectivity 客观性 z1vni'%J
12. professional competence 专业胜任能力 u'@Ely
13.Senior/CPA-in-charge 项目经理 tG 7+7Z=
14.audit engagement letter 业务约定书 a-Fqp4
15.recurring audit 连续审计 Orc>.~+f%A
16.the client 委托人 &9h
17.change CPA 更换注册会计师 /$OIlu
18.the existing CPA 现任注册会计师 6ZHv,e`?
19.the successor CPA 后任注册会计师 ?W<cB`J
20.the preceding CPA前任注册会计师 `Y\QUj
21.issue the audit report 出具审计报告 g!`BXmW
22.expert 专家 !'PlDGD
23.the board of directors 董事会 LO>8 j:
24.knowledge of the entity‘ s business 了解被审计单位情况 )GCLK<,swu
25.assess material misstatement risks评估重大错报风险 *08+\ed"#
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [5LMt*Y
27.a general knowledge of —— 初步了解―――的情况 %jgg59
28.a more knowledge of—— 进一步了解的情况 8a!2zwUBV
29.the prior year‘s working papers 以前年度工作底稿 ,A?v,Fs>O[
30.minutes of meeting 会议纪要 jQIV2TY[
31.business risks 经营风险 2_Jb9:/X
32.appropriateness 适当性 GsRt5?X/*
33.accounting estimate 会计估计 ]h!*T{:
34.management representations 管理层声明 -~]^5aa5n
35.going concern assumption 持续经营假设 @YrGyq
36.audit plan 审计计划 E$&;]a
37.significant audit areas 重点审计领域 "{6KZ! +0
38.error 错误 a
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39.fraud舞弊 Z[bv0Pr
40.modified or additional procedures 修改或追加审计程序 M->Kz{h?j
41.misappropriation of assets 侵占资产 |>[
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42.transactions without substance 虚假交易 R_~F6O^EO
43.unusual pressures 异常压力 "#J}A0
44.the suspected noncompliance 涉嫌存在违法行为 *U2Ck<"]
45.materialiy 重要性 2q$X>ImI$
46.exceed the materiality level 超过重要性水平 t.u{.P\Md\
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 3V!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 b__n~\q_
50.misstatements or omissions 错报或漏报 ~vkud+r
51.aggregate 总计 (F_7%!g1d
52.subsequent events 期后事项 hAYQ6g$A
53.adjust the financial statements 调整财务报表 s~#?9vW
54.perform additional audit procedures 实施追加的审计程序 1(D1}fcul
55.audit risk 审计风险 `oan,wq+
56.detection risk 检查风险 E'fX&[
57.inappropriate audit opinion 不适当的审计意见 gFgcxe6
58.material misstatement 重大的错报 r$Kh3EEF`E
59.tolerable misstatement 可容忍错报 8Q+TE;
60.the acceptable level of detection risk 可接受的检查风险