1.audit 审计 n }MG
2.attestation 鉴证 kV<VhBql!
3.credibility 可信赖程度 o~GhV4vq
4.audit of financial statements 财务报表审计 7?hCt
5.agreed-upon procedures 执行商定程序 e[e2X<&0RT
6.high levels of assurance 高水平保证 @&M$`b
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7.compilation 编制 g]d"d
8.reliability 可靠性 FP9ZOo og
9.relevance 相关性 OB$A"XGAEV
10.professional skepticism 职业谨慎 !4z"a@$
11.objectivity 客观性 NWNgh/9?
12. professional competence 专业胜任能力 s` S<BX7
13.Senior/CPA-in-charge 项目经理 3rR(>}:[V
14.audit engagement letter 业务约定书 r2&{R!Fj`
15.recurring audit 连续审计
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16.the client 委托人 [;.zl1S<
17.change CPA 更换注册会计师 bt
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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 MCYrsgg}
20.the preceding CPA前任注册会计师 <w,aS;v6jp
21.issue the audit report 出具审计报告 TS1k'<c?
22.expert 专家 ;wvVhQ
23.the board of directors 董事会 eN jC.w9
24.knowledge of the entity‘ s business 了解被审计单位情况 fwl
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25.assess material misstatement risks评估重大错报风险 "HYK~V
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 kF\QO
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27.a general knowledge of —— 初步了解―――的情况 ~sA}.7
28.a more knowledge of—— 进一步了解的情况 7`WK1_rR\
29.the prior year‘s working papers 以前年度工作底稿 {=R=\Y?r&
30.minutes of meeting 会议纪要 3cOXtDV YT
31.business risks 经营风险 U
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32.appropriateness 适当性 74Kl!A
33.accounting estimate 会计估计 O~xc>
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34.management representations 管理层声明 oHa6fi
35.going concern assumption 持续经营假设 FNm8j#c~Q
36.audit plan 审计计划 'rCwPsI&4
37.significant audit areas 重点审计领域 o\2#}eie
38.error 错误 m*a0V
39.fraud舞弊 h<uRlTk
40.modified or additional procedures 修改或追加审计程序 *np%67=jO
41.misappropriation of assets 侵占资产 "dkvk7zCP
42.transactions without substance 虚假交易 8ztY_"]3p
43.unusual pressures 异常压力 0,VbB7 z
44.the suspected noncompliance 涉嫌存在违法行为 *.~M#M 9c
45.materialiy 重要性 2#py>rF(
46.exceed the materiality level 超过重要性水平 ~w!<J-z)
47.approach the materiality level 接近重要性水平 s=KA(4p
48.an acceptably low level 可接受水平 F!Nx^M1
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 \s)j0F)
50.misstatements or omissions 错报或漏报 z1YC%Y|R
51.aggregate 总计 jdoI)J@9H
52.subsequent events 期后事项 t(s']r
53.adjust the financial statements 调整财务报表 `@Qq<T}V
54.perform additional audit procedures 实施追加的审计程序 K@?
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55.audit risk 审计风险 `[`eg<xj
56.detection risk 检查风险 EnfSVG8kB8
57.inappropriate audit opinion 不适当的审计意见 &0
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58.material misstatement 重大的错报 =MoPOib\n
59.tolerable misstatement 可容忍错报 30B!hj$C
60.the acceptable level of detection risk 可接受的检查风险