1.audit 审计 =]F;{x
2.attestation 鉴证 -5X*y4#
3.credibility 可信赖程度 F'Lav?^
4.audit of financial statements 财务报表审计 ,RXfJh
5.agreed-upon procedures 执行商定程序 (?W[#.=7
6.high levels of assurance 高水平保证 ]:g;S,{
7.compilation 编制 Ew, 1*WK!
8.reliability 可靠性 *h9S\Pv>j
9.relevance 相关性 ?yN
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10.professional skepticism 职业谨慎 nm}wdel"
11.objectivity 客观性 4+1aW BJ2
12. professional competence 专业胜任能力 }eLnTi{
13.Senior/CPA-in-charge 项目经理 hO?RsYJ.F
14.audit engagement letter 业务约定书 #Y>os3]
15.recurring audit 连续审计
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16.the client 委托人 ~tM+!
17.change CPA 更换注册会计师 xtq='s8e
18.the existing CPA 现任注册会计师 t^')ST
19.the successor CPA 后任注册会计师 Pbo759q1
20.the preceding CPA前任注册会计师 Et0[HotO
21.issue the audit report 出具审计报告 B&},W* p
22.expert 专家 I&Dp~aEM]
23.the board of directors 董事会 -ufO,tJRLL
24.knowledge of the entity‘ s business 了解被审计单位情况 yRdME>_L
25.assess material misstatement risks评估重大错报风险 aePLP
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 Ho!dtEs
27.a general knowledge of —— 初步了解―――的情况 `=QRC.b
28.a more knowledge of—— 进一步了解的情况 ba`V`0p- (
29.the prior year‘s working papers 以前年度工作底稿 vw5f|Q92
30.minutes of meeting 会议纪要 z]d2
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31.business risks 经营风险 @w[2 BaDt
32.appropriateness 适当性 mSFh*FG
33.accounting estimate 会计估计 xsN)a!
34.management representations 管理层声明 ^|kqy<<X
35.going concern assumption 持续经营假设 yE{(Ebm
36.audit plan 审计计划 8~@?cy1j!
37.significant audit areas 重点审计领域 }bA@QEJ
38.error 错误 6a MG!_jC
39.fraud舞弊 :d{-"RAG"
40.modified or additional procedures 修改或追加审计程序 pf@H;QS`
41.misappropriation of assets 侵占资产 c8<qn+=%?
42.transactions without substance 虚假交易 \LbBK ~l-I
43.unusual pressures 异常压力 Hsl0|jy(/
44.the suspected noncompliance 涉嫌存在违法行为 H5J1j*P<d
45.materialiy 重要性 At$[&%}
46.exceed the materiality level 超过重要性水平 ='z4bU
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 Op>l~{{
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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 o1^Rx5
50.misstatements or omissions 错报或漏报 ^(c.AYI
51.aggregate 总计 5S/YVRXq
52.subsequent events 期后事项 +5xVgIk#
53.adjust the financial statements 调整财务报表 kH|cB!?x
54.perform additional audit procedures 实施追加的审计程序 u,&[I^WK`C
55.audit risk 审计风险 *k^'xL
56.detection risk 检查风险 _GF{Duxh
57.inappropriate audit opinion 不适当的审计意见 i+XHXpk
58.material misstatement 重大的错报 U9/6F8D1Y1
59.tolerable misstatement 可容忍错报 7AouiL 2-W
60.the acceptable level of detection risk 可接受的检查风险