1.audit 审计 EJ`J N|,M
2.attestation 鉴证 6+b!|` ?l+
3.credibility 可信赖程度 B<S uNbR
4.audit of financial statements 财务报表审计 c:.k2u
5.agreed-upon procedures 执行商定程序 EJ;:O1,6H
6.high levels of assurance 高水平保证 +/'3=!oyd
7.compilation 编制 x6d+`4
8.reliability 可靠性 `f,SY
9.relevance 相关性 @ " UoQ_h%
10.professional skepticism 职业谨慎 ne4j_!V{Mf
11.objectivity 客观性 Kr3L~4>
12. professional competence 专业胜任能力 Bd*:y qi
13.Senior/CPA-in-charge 项目经理 .E-)R
14.audit engagement letter 业务约定书 *.#d
'~+
15.recurring audit 连续审计 vn}:$|r$J
16.the client 委托人 paF$ o6\
17.change CPA 更换注册会计师 I,OEor6%R(
18.the existing CPA 现任注册会计师 9YS &RBJu
19.the successor CPA 后任注册会计师 v_3r 8My-
20.the preceding CPA前任注册会计师 ;HtHN
K(o
21.issue the audit report 出具审计报告 PJA%aRP,:
22.expert 专家 8<#X]I_eP+
23.the board of directors 董事会 i1e|UR-wl
24.knowledge of the entity‘ s business 了解被审计单位情况 Lt $LXE
25.assess material misstatement risks评估重大错报风险 {x {e ?c!
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 2fM*6CaS
27.a general knowledge of —— 初步了解―――的情况 u )cc
28.a more knowledge of—— 进一步了解的情况 V`s
INX
29.the prior year‘s working papers 以前年度工作底稿 8Ux3,X=
30.minutes of meeting 会议纪要 5TqB&GP0
31.business risks 经营风险 f'` QW@U
32.appropriateness 适当性 7SO i9JU_
33.accounting estimate 会计估计 Pb 4%" 9`
34.management representations 管理层声明 9(g?{ 6v|
35.going concern assumption 持续经营假设 P ~/Gla k
36.audit plan 审计计划 x ?v/|
37.significant audit areas 重点审计领域 \ ws<W 7
38.error 错误 6}zargu(;
39.fraud舞弊 M}2a/}4
40.modified or additional procedures 修改或追加审计程序 @2Z E8O#I
41.misappropriation of assets 侵占资产 W9nmTz\ 8
42.transactions without substance 虚假交易 mcvd/
43.unusual pressures 异常压力 ]f#1G$
44.the suspected noncompliance 涉嫌存在违法行为 W'WZ@ !!
45.materialiy 重要性 w7aC=B/{?i
46.exceed the materiality level 超过重要性水平 S C/| o
47.approach the materiality level 接近重要性水平 <
RH2G
48.an acceptably low level 可接受水平 h8OmO5/H
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 r! A1Sfo4P
50.misstatements or omissions 错报或漏报 Y TP6m9hA+
51.aggregate 总计 uf4C+ci
52.subsequent events 期后事项 f'._{"
53.adjust the financial statements 调整财务报表 Y|$3
%t
54.perform additional audit procedures 实施追加的审计程序 3
.,O7 k7y
55.audit risk 审计风险 's#"~<L^e
56.detection risk 检查风险 fR[kjwX)<1
57.inappropriate audit opinion 不适当的审计意见 F*Lm=^:
58.material misstatement 重大的错报 &} %rZ U
59.tolerable misstatement 可容忍错报 ig|o l*~
60.the acceptable level of detection risk 可接受的检查风险
