1.audit 审计 K'K/}q<
2.attestation 鉴证 P|;v >
3.credibility 可信赖程度 h54\
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4.audit of financial statements 财务报表审计 M@pF[J/
5.agreed-upon procedures 执行商定程序 Iq
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6.high levels of assurance 高水平保证 I;{Ua*
7.compilation 编制 + =U9<8
8.reliability 可靠性 d]?fL&jr
9.relevance 相关性 k~QmDq
10.professional skepticism 职业谨慎 Hm~.u.)\.
11.objectivity 客观性 Ubwmn!~
12. professional competence 专业胜任能力 !xU\s'I+#
13.Senior/CPA-in-charge 项目经理 Yic4|N?u
14.audit engagement letter 业务约定书 ' 1dhdm8
15.recurring audit 连续审计 J!QIMA4{
16.the client 委托人 !G'wC0
17.change CPA 更换注册会计师 83)m#
18.the existing CPA 现任注册会计师 a\p`J 9Z@
19.the successor CPA 后任注册会计师 Jg.^h1>x
20.the preceding CPA前任注册会计师 cNy*< Tv
21.issue the audit report 出具审计报告 |g<l|lqz|
22.expert 专家 @k-GyV-v
23.the board of directors 董事会 ny<D1>{90
24.knowledge of the entity‘ s business 了解被审计单位情况 #1'p?%K.
25.assess material misstatement risks评估重大错报风险 MiMDEe%f%
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 ndvt
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27.a general knowledge of —— 初步了解―――的情况 vU#>3[aC
28.a more knowledge of—— 进一步了解的情况 \`*]}48Z
29.the prior year‘s working papers 以前年度工作底稿 3Z}KRsp3
30.minutes of meeting 会议纪要 a,xy38T<
31.business risks 经营风险 9G[t
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32.appropriateness 适当性 $o
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33.accounting estimate 会计估计 ji5Nq
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34.management representations 管理层声明 }AS3]Lub@
35.going concern assumption 持续经营假设 h,MaF<~
36.audit plan 审计计划 B2)5Z]
37.significant audit areas 重点审计领域 +rDKx(Rk
38.error 错误 l%
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39.fraud舞弊 QghL=
40.modified or additional procedures 修改或追加审计程序 tR?)C=4,
41.misappropriation of assets 侵占资产 ]C-a[
42.transactions without substance 虚假交易 hdbm8C
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43.unusual pressures 异常压力 ztC,[
44.the suspected noncompliance 涉嫌存在违法行为 cfc=a
45.materialiy 重要性 c$;Cpt@-j
46.exceed the materiality level 超过重要性水平 gjB(Pwx
47.approach the materiality level 接近重要性水平 iu`B8yI
48.an acceptably low level 可接受水平 aOmQ<N]a
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 MX|@x~9W
50.misstatements or omissions 错报或漏报 "OrF81
51.aggregate 总计 G~f|Sx
52.subsequent events 期后事项 bZgFea_>i
53.adjust the financial statements 调整财务报表 r
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54.perform additional audit procedures 实施追加的审计程序 ca'c5*Fs
55.audit risk 审计风险 EB
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56.detection risk 检查风险 07vzVsQ}p
57.inappropriate audit opinion 不适当的审计意见 uA\KbA.c;U
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 6PLdzZ{
60.the acceptable level of detection risk 可接受的检查风险