1.audit 审计 M$Of.
2.attestation 鉴证 Md4JaFA(
3.credibility 可信赖程度 H D95>%
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 1S26Y|L)
6.high levels of assurance 高水平保证 zrJ/
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7.compilation 编制 xjDV1Xf*
8.reliability 可靠性 = z$XqT.'
9.relevance 相关性 wWNHZ v&
10.professional skepticism 职业谨慎 cjel
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11.objectivity 客观性 +5Bh
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12. professional competence 专业胜任能力 h&4f9HhS=
13.Senior/CPA-in-charge 项目经理 A+Xk=k5<
14.audit engagement letter 业务约定书 &]? X"K
15.recurring audit 连续审计 SdTJ?P+m
16.the client 委托人 Ydr/ T/1
17.change CPA 更换注册会计师 g,
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18.the existing CPA 现任注册会计师 ?]# U~M<'
19.the successor CPA 后任注册会计师 ~<, QxFG5
20.the preceding CPA前任注册会计师 '~ {x n
21.issue the audit report 出具审计报告 QQwD) WG
22.expert 专家 VYZkHjj)2i
23.the board of directors 董事会 G#pRBA
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24.knowledge of the entity‘ s business 了解被审计单位情况 d * 6 lJT
25.assess material misstatement risks评估重大错报风险 YIQm;E EG
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 AGN5 =K*D
27.a general knowledge of —— 初步了解―――的情况 .#]
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28.a more knowledge of—— 进一步了解的情况 De(\ <H#
29.the prior year‘s working papers 以前年度工作底稿 u0@i3Po
30.minutes of meeting 会议纪要 fiq4 |!^h
31.business risks 经营风险 xD (JkOne
32.appropriateness 适当性 WD^ !G;}
33.accounting estimate 会计估计 !)(c_ uz
34.management representations 管理层声明 rK%A=
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35.going concern assumption 持续经营假设 a JC ,
36.audit plan 审计计划 hK,e<?N^
37.significant audit areas 重点审计领域 xnW3,:0
38.error 错误 9$ z|
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39.fraud舞弊 aF9p%HPD w
40.modified or additional procedures 修改或追加审计程序 hwaU;> F
41.misappropriation of assets 侵占资产 5;5D EMe
42.transactions without substance 虚假交易 ^q aS
43.unusual pressures 异常压力 HD(4Ms
44.the suspected noncompliance 涉嫌存在违法行为 }jQxw i)
45.materialiy 重要性 A?V[/
46.exceed the materiality level 超过重要性水平 `N_elf://n
47.approach the materiality level 接近重要性水平 1 XAXokxj
48.an acceptably low level 可接受水平 G $TLWfm
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 4E`y*Hmzy+
50.misstatements or omissions 错报或漏报 w~ NQAHAvo
51.aggregate 总计 H+`s#'(i_P
52.subsequent events 期后事项 *Op;].>E
53.adjust the financial statements 调整财务报表 v>FsP$p4yE
54.perform additional audit procedures 实施追加的审计程序 Ny@CP}
55.audit risk 审计风险 @hlT7C)xK
56.detection risk 检查风险 tSVN}~1\
57.inappropriate audit opinion 不适当的审计意见 9y(75Bn9
58.material misstatement 重大的错报 iyF ~:[8
59.tolerable misstatement 可容忍错报 ze<Lc/ ;X~
60.the acceptable level of detection risk 可接受的检查风险
