1.audit 审计 B@W`AD1^{
2.attestation 鉴证 3o=K?eOdg
3.credibility 可信赖程度 HsGyNkr?r
4.audit of financial statements 财务报表审计 ]dKLzW:l
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 ]D;X"2I2'b
7.compilation 编制 jLs-v
8.reliability 可靠性 (0T6kD
9.relevance 相关性 (ft8,^=4
10.professional skepticism 职业谨慎 czV][\5
11.objectivity 客观性 F#w=
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12. professional competence 专业胜任能力 .*s1d)\:
13.Senior/CPA-in-charge 项目经理 9_z u*
14.audit engagement letter 业务约定书 I(*4N^9++
15.recurring audit 连续审计 5 :ZM-kZT
16.the client 委托人 [y}0X^9,E
17.change CPA 更换注册会计师 ul$^]ZWkI
18.the existing CPA 现任注册会计师 .
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19.the successor CPA 后任注册会计师 *c+Kqz-
20.the preceding CPA前任注册会计师 n%>c4*t
21.issue the audit report 出具审计报告 0]c 2 T
22.expert 专家 f@%H"8w!
23.the board of directors 董事会 %!G]H
24.knowledge of the entity‘ s business 了解被审计单位情况 lIg;>|'Z5&
25.assess material misstatement risks评估重大错报风险 m\88Etl@
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 jcWv&u|
27.a general knowledge of —— 初步了解―――的情况 w7?&eF(w(
28.a more knowledge of—— 进一步了解的情况 w}<CH3cx
29.the prior year‘s working papers 以前年度工作底稿 `H5n_km
30.minutes of meeting 会议纪要 EhkvC>y
31.business risks 经营风险 #l6L7u0~wC
32.appropriateness 适当性 gm63dE>
33.accounting estimate 会计估计 "?Eh_Dw
34.management representations 管理层声明 JwNG`MGc
35.going concern assumption 持续经营假设 yu'2
36.audit plan 审计计划 Jbud_.h9
37.significant audit areas 重点审计领域 3:f<cy
38.error 错误 ztNm,1pnQ
39.fraud舞弊 Efm37Kv5l
40.modified or additional procedures 修改或追加审计程序 a3wTcp "r
41.misappropriation of assets 侵占资产 J1^6p*]GX
42.transactions without substance 虚假交易 4 |ryt4B
43.unusual pressures 异常压力 `[<j5(T
44.the suspected noncompliance 涉嫌存在违法行为 d?RKobk
45.materialiy 重要性 +)#d+@-
46.exceed the materiality level 超过重要性水平 ;hz"`{(JY
47.approach the materiality level 接近重要性水平 ]OE{qXr{
48.an acceptably low level 可接受水平 dcMWCK
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 $q]:m+Fm
50.misstatements or omissions 错报或漏报 3
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51.aggregate 总计 7(m4,l+(
52.subsequent events 期后事项 ,!BiB*
53.adjust the financial statements 调整财务报表 (%huWW
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54.perform additional audit procedures 实施追加的审计程序 ;O*y$|+PA
55.audit risk 审计风险 Kf<-PA
56.detection risk 检查风险 7-"ml\z
57.inappropriate audit opinion 不适当的审计意见 P#/k5]g
58.material misstatement 重大的错报 9Z,vpTE
59.tolerable misstatement 可容忍错报 0f).F
60.the acceptable level of detection risk 可接受的检查风险