1.audit 审计 JEs?Rm1^.
2.attestation 鉴证 LIirOf~e;!
3.credibility 可信赖程度 5Y_)%u
4.audit of financial statements 财务报表审计 gtVI>D'(W
5.agreed-upon procedures 执行商定程序 qL
UbRp
6.high levels of assurance 高水平保证 IGOqV>;
7.compilation 编制
q%8,@xg
8.reliability 可靠性 SWPr5h
9.relevance 相关性 s?7g3H5#0k
10.professional skepticism 职业谨慎 Abd&p N
11.objectivity 客观性 `=vL?w^QS
12. professional competence 专业胜任能力 .)ZK42Qd
13.Senior/CPA-in-charge 项目经理 y]+i.8[
14.audit engagement letter 业务约定书 *:aJlvk
15.recurring audit 连续审计 shjS^CP
16.the client 委托人 \h,S1KmIBD
17.change CPA 更换注册会计师 E@Q+[~H }
18.the existing CPA 现任注册会计师 !T#~.QP4
19.the successor CPA 后任注册会计师 (9{)4[3MAG
20.the preceding CPA前任注册会计师 ,eF}`
21.issue the audit report 出具审计报告 `SZ^~O
22.expert 专家 q.g<g u]
23.the board of directors 董事会 Y
u8a8p|
24.knowledge of the entity‘ s business 了解被审计单位情况 WENPS*0oS]
25.assess material misstatement risks评估重大错报风险 iRBUX`0
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 E5/-?(N
27.a general knowledge of —— 初步了解―――的情况 A"2k,{d
28.a more knowledge of—— 进一步了解的情况 {ajaM'x
29.the prior year‘s working papers 以前年度工作底稿 CAX|[
30.minutes of meeting 会议纪要 g3Xq@RAJ c
31.business risks 经营风险 v<HhB.t.
32.appropriateness 适当性 t+|c)"\5h
33.accounting estimate 会计估计 G=!Gy.
34.management representations 管理层声明 0ua.aL'
35.going concern assumption 持续经营假设 w
|OMT>.
36.audit plan 审计计划 sFT-aLpL@V
37.significant audit areas 重点审计领域 Z455g/=ye
38.error 错误 C;-9_;&
39.fraud舞弊 &CV%+
40.modified or additional procedures 修改或追加审计程序 TG=) KS
41.misappropriation of assets 侵占资产 hg/G7Ur"
42.transactions without substance 虚假交易 Dny5X.8
43.unusual pressures 异常压力 FrIgu k1
44.the suspected noncompliance 涉嫌存在违法行为 \/xWsbG\
45.materialiy 重要性 PeEC|&x
46.exceed the materiality level 超过重要性水平 #tRLvOR:
47.approach the materiality level 接近重要性水平 Cb%?s
48.an acceptably low level 可接受水平 BlF>TI%2
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 "W?<BpV~@!
50.misstatements or omissions 错报或漏报 GKTrf\"c
51.aggregate 总计 WV]Si2pOZ
52.subsequent events 期后事项 vSb$gl5H
53.adjust the financial statements 调整财务报表 PmZ-H>
54.perform additional audit procedures 实施追加的审计程序 -R?~Yysd7K
55.audit risk 审计风险 $Y5R^Y
56.detection risk 检查风险
p-POg%|&<
57.inappropriate audit opinion 不适当的审计意见 %AwR 4"M
58.material misstatement 重大的错报 8$xd;+`y'
59.tolerable misstatement 可容忍错报 K?+iu
|$&
60.the acceptable level of detection risk 可接受的检查风险