1.audit 审计 n=JV*h0
2.attestation 鉴证 B.od{@I(Xp
3.credibility 可信赖程度 !ck~4~J
4.audit of financial statements 财务报表审计 r vq{Dfo=
5.agreed-upon procedures 执行商定程序 m%})H"5
6.high levels of assurance 高水平保证 m?yztm~u
7.compilation 编制 (?'vT%
8.reliability 可靠性 Wd!Z`,R
9.relevance 相关性 9v;[T%%
10.professional skepticism 职业谨慎 h@*I(ND<
11.objectivity 客观性 hG~.Sc:G
12. professional competence 专业胜任能力 J5jI/P
13.Senior/CPA-in-charge 项目经理 e<=Nd,v4;
14.audit engagement letter 业务约定书 ltkARc3
15.recurring audit 连续审计 hNYO+LrI)
16.the client 委托人 eQ)*jeD
17.change CPA 更换注册会计师 {`*Fu/Upb
18.the existing CPA 现任注册会计师 q]pHD})O
19.the successor CPA 后任注册会计师 .p=J_%K}0x
20.the preceding CPA前任注册会计师 PE6,
9i0ee
21.issue the audit report 出具审计报告 U&
22.expert 专家 Z?qLn6y1W
23.the board of directors 董事会 |ITCw$
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24.knowledge of the entity‘ s business 了解被审计单位情况 $Lbamg->E
25.assess material misstatement risks评估重大错报风险 `?[,1
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 dQ
rz+_
27.a general knowledge of —— 初步了解―――的情况 Y=Ic<WHR
28.a more knowledge of—— 进一步了解的情况 NQuqM`LSQ
29.the prior year‘s working papers 以前年度工作底稿 4noy!h
30.minutes of meeting 会议纪要 -&1P2m/46
31.business risks 经营风险 ](n)bF+ym
32.appropriateness 适当性 9S9j
33.accounting estimate 会计估计 rrE f<A}
34.management representations 管理层声明 7D>_<)%d=
35.going concern assumption 持续经营假设 wBw(T1VN
36.audit plan 审计计划 LcA7f'GVK
37.significant audit areas 重点审计领域 A2L"&dl
38.error 错误 EQpF:@_
39.fraud舞弊 B>cT<B
40.modified or additional procedures 修改或追加审计程序 IIGx+>
41.misappropriation of assets 侵占资产 Yc6.v8a
42.transactions without substance 虚假交易 = v
F!
43.unusual pressures 异常压力 TUwX4X6m
44.the suspected noncompliance 涉嫌存在违法行为 -CFy
45.materialiy 重要性 ;K>'Gl
46.exceed the materiality level 超过重要性水平 NLx TiyQy
47.approach the materiality level 接近重要性水平 +!ljq~%
48.an acceptably low level 可接受水平 - e0[$v
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 [FF}HWf
50.misstatements or omissions 错报或漏报 xj8z*fC;
51.aggregate 总计 !wEe<],
52.subsequent events 期后事项 j$lf>.[I
53.adjust the financial statements 调整财务报表 aY.cx1"
54.perform additional audit procedures 实施追加的审计程序 nJYIkfdA
55.audit risk 审计风险 (`#z@,1
56.detection risk 检查风险 8b-mW>xsA
57.inappropriate audit opinion 不适当的审计意见 .w{Y3,dd>
58.material misstatement 重大的错报 0k5 uqGLXe
59.tolerable misstatement 可容忍错报 (dyY@={q
60.the acceptable level of detection risk 可接受的检查风险