1.audit 审计 kVB}r.NHP
2.attestation 鉴证 FM@W>+
3.credibility 可信赖程度 (&N$W&
4.audit of financial statements 财务报表审计 <.y^
5.agreed-upon procedures 执行商定程序 p ] $
6.high levels of assurance 高水平保证 9M-NItFos
7.compilation 编制 NO0[`jy(
8.reliability 可靠性 (rY1O:*S
9.relevance 相关性 8V53+]c$Y
10.professional skepticism 职业谨慎 >mGGJvTx
11.objectivity 客观性 z-{"pI
12. professional competence 专业胜任能力 *;\
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13.Senior/CPA-in-charge 项目经理 `*uuB;
14.audit engagement letter 业务约定书 ~gzpX,{n
15.recurring audit 连续审计 6):sO/es
16.the client 委托人 e\|E; l
17.change CPA 更换注册会计师 4`^TC[
18.the existing CPA 现任注册会计师 '3Lx!pMhN
19.the successor CPA 后任注册会计师 4n.i<K8K[
20.the preceding CPA前任注册会计师 ZT3jxwe
21.issue the audit report 出具审计报告 BT*K,p
22.expert 专家 OFPd6,(E
23.the board of directors 董事会 ['9OGV\
24.knowledge of the entity‘ s business 了解被审计单位情况 q4IjCu+
25.assess material misstatement risks评估重大错报风险 Jn^Wzn[q
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 i,U-
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27.a general knowledge of —— 初步了解―――的情况 +kdU%Sm
28.a more knowledge of—— 进一步了解的情况 P[J qJi/H
29.the prior year‘s working papers 以前年度工作底稿 LeRh(a`=$
30.minutes of meeting 会议纪要 :,J86#S)
31.business risks 经营风险 T_;G))q'
32.appropriateness 适当性 ={&TeMMA
33.accounting estimate 会计估计 @Ig,_i\UY:
34.management representations 管理层声明 ve_4@
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35.going concern assumption 持续经营假设 TTw~.x,
36.audit plan 审计计划 ud~VQXZo
37.significant audit areas 重点审计领域 4HYH\ey
38.error 错误 ~9{-I{=
39.fraud舞弊 V.OoZGE>]
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 5kL# V
42.transactions without substance 虚假交易 c9_4ohB
43.unusual pressures 异常压力 qLktMp_
44.the suspected noncompliance 涉嫌存在违法行为 })=c:h&
45.materialiy 重要性 56~da ){gd
46.exceed the materiality level 超过重要性水平 4j=@}!TBt
47.approach the materiality level 接近重要性水平 X|QX
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48.an acceptably low level 可接受水平 !AD,
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 ":#A>L? l
50.misstatements or omissions 错报或漏报 f@V{}&ZWp
51.aggregate 总计 *dn-,Q%`
52.subsequent events 期后事项 k3htHCf*G$
53.adjust the financial statements 调整财务报表 0%L$TJ.''
54.perform additional audit procedures 实施追加的审计程序 \2VZkVO9
55.audit risk 审计风险 oY#XWe8Om
56.detection risk 检查风险 TY{?4
57.inappropriate audit opinion 不适当的审计意见 )~o`QM+
58.material misstatement 重大的错报 ysP/@;jC
59.tolerable misstatement 可容忍错报 I{P$B-
60.the acceptable level of detection risk 可接受的检查风险