1.audit 审计 V8hmfV~=]P
2.attestation 鉴证 -Hh.8(!XoO
3.credibility 可信赖程度 L9 $`zc
4.audit of financial statements 财务报表审计 *Y':raP
5.agreed-upon procedures 执行商定程序 \
z3>kvk
6.high levels of assurance 高水平保证 8w$q4fg0
7.compilation 编制 J# DN 2y <
8.reliability 可靠性 &J\<"3
9.relevance 相关性 p:;
`X!
10.professional skepticism 职业谨慎 [gDl<6a#4
11.objectivity 客观性 `%/w0,0
12. professional competence 专业胜任能力 1EMud,,:
13.Senior/CPA-in-charge 项目经理 fm0]nT
14.audit engagement letter 业务约定书 P:>]a$Is
15.recurring audit 连续审计 L .s$|%
16.the client 委托人 Js <DVe,
17.change CPA 更换注册会计师 "x0/i?pqa
18.the existing CPA 现任注册会计师 BR-4
L2[
19.the successor CPA 后任注册会计师 vD^Uod1
20.the preceding CPA前任注册会计师 6)veuA3]
21.issue the audit report 出具审计报告 FL {$9o\@
22.expert 专家 mb>8=hMg
23.the board of directors 董事会 $x*(D|\' <
24.knowledge of the entity‘ s business 了解被审计单位情况 hCb2<_3CR
25.assess material misstatement risks评估重大错报风险 gW- mXb
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 LP'wL6#
27.a general knowledge of —— 初步了解―――的情况 050V-S>s
28.a more knowledge of—— 进一步了解的情况 ? _7iL?
29.the prior year‘s working papers 以前年度工作底稿 ^kK% 8 u
30.minutes of meeting 会议纪要 aH dQi,=z
31.business risks 经营风险 Q d/x{a8
32.appropriateness 适当性 X4<Y5?&0
33.accounting estimate 会计估计 ,1B` Ve
34.management representations 管理层声明 sp&gw XPG
35.going concern assumption 持续经营假设 W]5Hc|!^^
36.audit plan 审计计划 Kk).KgR
37.significant audit areas 重点审计领域 "r~/E|Da<
38.error 错误 ^ X-6j[".
39.fraud舞弊 @R Jr
~y0
40.modified or additional procedures 修改或追加审计程序 \hWac%#
41.misappropriation of assets 侵占资产 NX5 $x/uz
42.transactions without substance 虚假交易 p^1~o/
43.unusual pressures 异常压力 #||D,[ _=+
44.the suspected noncompliance 涉嫌存在违法行为 3lTnfc&
45.materialiy 重要性 J$U_/b.m k
46.exceed the materiality level 超过重要性水平 D\| U_>
47.approach the materiality level 接近重要性水平 hEFOT]P4
48.an acceptably low level 可接受水平 *L~ ?
.9R
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 Tol"D2cyf
50.misstatements or omissions 错报或漏报 Q
ZC\%X8j
51.aggregate 总计 $*:g~#bh
52.subsequent events 期后事项 XE]"RD<z
53.adjust the financial statements 调整财务报表 \
B'AXv 6
54.perform additional audit procedures 实施追加的审计程序 n]6-`fpD
55.audit risk 审计风险 4peRbm
56.detection risk 检查风险 qLPuKIF
57.inappropriate audit opinion 不适当的审计意见 4Y{;%;-i
58.material misstatement 重大的错报 xf{ZwS%X
59.tolerable misstatement 可容忍错报 8Wo!NG:V5
60.the acceptable level of detection risk 可接受的检查风险
