1.audit 审计 L
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2.attestation 鉴证 0vUX^<
3.credibility 可信赖程度 X#(?V[F]
4.audit of financial statements 财务报表审计 $CO^dFf
5.agreed-upon procedures 执行商定程序 KLs%{'[7:
6.high levels of assurance 高水平保证 {y'c*NS
7.compilation 编制 cp2e,%o
8.reliability 可靠性
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9.relevance 相关性 p ,@_A'
10.professional skepticism 职业谨慎 Tm@m
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11.objectivity 客观性 'uBW1,
12. professional competence 专业胜任能力 _ EHr?b2
13.Senior/CPA-in-charge 项目经理 uU6+
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14.audit engagement letter 业务约定书 S(Xab_DT)H
15.recurring audit 连续审计 *:3f lJt
16.the client 委托人 qr(
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17.change CPA 更换注册会计师 1A"> tgA1
18.the existing CPA 现任注册会计师 ) =;0
19.the successor CPA 后任注册会计师 W=o90TwbN
20.the preceding CPA前任注册会计师 NZ'S~Lr
21.issue the audit report 出具审计报告 ) ]U-7
22.expert 专家 X<_(gg
23.the board of directors 董事会 bQb> S<PT
24.knowledge of the entity‘ s business 了解被审计单位情况 wCvtw[6
25.assess material misstatement risks评估重大错报风险 +BM (0M+
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 ;58l _ue
27.a general knowledge of —— 初步了解―――的情况 d> `9!
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28.a more knowledge of—— 进一步了解的情况 Ip(
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29.the prior year‘s working papers 以前年度工作底稿 2Q )"~3
30.minutes of meeting 会议纪要 91r#lDR
31.business risks 经营风险 >.SU= HG;
32.appropriateness 适当性 'i{kuTv
33.accounting estimate 会计估计 <n>Kc} c
34.management representations 管理层声明 h2!We
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35.going concern assumption 持续经营假设 8,#v7ns}#
36.audit plan 审计计划 7Xm pq&g
37.significant audit areas 重点审计领域
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38.error 错误 S-npJh
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39.fraud舞弊 .#6Dad=S*
40.modified or additional procedures 修改或追加审计程序 &n6mXFF#>P
41.misappropriation of assets 侵占资产 'AE)&56
42.transactions without substance 虚假交易 sbrU;X_S
43.unusual pressures 异常压力 %7Z _Hw
44.the suspected noncompliance 涉嫌存在违法行为 m]+g[L?-
45.materialiy 重要性 0Oc' .E9
46.exceed the materiality level 超过重要性水平 pRD8/7@(B{
47.approach the materiality level 接近重要性水平 Z'>Xn^
48.an acceptably low level 可接受水平 j\("d4n%C
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
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50.misstatements or omissions 错报或漏报 /fWVgyW> 6
51.aggregate 总计 =E8lpN'
52.subsequent events 期后事项 lKrD.iYt8
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 kz(%8qi8&
55.audit risk 审计风险 d3+pS\&IX?
56.detection risk 检查风险 ~C{d2i
57.inappropriate audit opinion 不适当的审计意见 Lf&p2p ?~c
58.material misstatement 重大的错报 uR| Jn)/m(
59.tolerable misstatement 可容忍错报 Fa ,a)JY>
60.the acceptable level of detection risk 可接受的检查风险
