1.audit 审计 jdf)bO(9#
2.attestation 鉴证 e*6` dz@
3.credibility 可信赖程度 (kyo?3
4.audit of financial statements 财务报表审计 C*e[CP@u
5.agreed-upon procedures 执行商定程序 VDjIs UUX
6.high levels of assurance 高水平保证 B^~Bv!tHWr
7.compilation 编制 4S9,
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8.reliability 可靠性 TbAdTmW
9.relevance 相关性 rOr1H!
10.professional skepticism 职业谨慎 L)Ar{*xC
11.objectivity 客观性 @M^QhHs
12. professional competence 专业胜任能力 VhI
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13.Senior/CPA-in-charge 项目经理 .hNw1~Fj
14.audit engagement letter 业务约定书 B2qq C-hw?
15.recurring audit 连续审计 pbxcsA\
16.the client 委托人 <?Izfl6
17.change CPA 更换注册会计师 .x?zky^
18.the existing CPA 现任注册会计师 u
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19.the successor CPA 后任注册会计师 dS_)ll.6z
20.the preceding CPA前任注册会计师 NZW)X[nXM
21.issue the audit report 出具审计报告 <?7,`P:h[
22.expert 专家 R&_\&:4f
23.the board of directors 董事会 `4$Qv'X*
24.knowledge of the entity‘ s business 了解被审计单位情况 lT!$\E$1
25.assess material misstatement risks评估重大错报风险 &|"I0|tJ
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 MXJ9,U{<C'
27.a general knowledge of —— 初步了解―――的情况 AaC1||?R
28.a more knowledge of—— 进一步了解的情况 vek:/'sj3p
29.the prior year‘s working papers 以前年度工作底稿 YGV#.
30.minutes of meeting 会议纪要 y{I[}$k
31.business risks 经营风险 seU^IC<
32.appropriateness 适当性 a{Hb7&
33.accounting estimate 会计估计 cPaWJ+c
34.management representations 管理层声明 bok 74U]
35.going concern assumption 持续经营假设 7RC096 ?}
36.audit plan 审计计划 S@zkoj@
37.significant audit areas 重点审计领域 UQ?OD~7
38.error 错误 qq7X",s
39.fraud舞弊 pW--^aHu
40.modified or additional procedures 修改或追加审计程序 (s@tU>4U
41.misappropriation of assets 侵占资产 7O9hn2?e
42.transactions without substance 虚假交易 S<]a@9W
43.unusual pressures 异常压力 bd
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44.the suspected noncompliance 涉嫌存在违法行为 FO>( QLlH
45.materialiy 重要性 4J
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46.exceed the materiality level 超过重要性水平 {AL9o2
47.approach the materiality level 接近重要性水平 =>ztB w\
48.an acceptably low level 可接受水平 .A!0.M|
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 $gl<{{
50.misstatements or omissions 错报或漏报 O:=|b]t
51.aggregate 总计 P:,
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52.subsequent events 期后事项 V;hwAQbF
53.adjust the financial statements 调整财务报表 i@R$g~~-D
54.perform additional audit procedures 实施追加的审计程序 ]v\egfW,W
55.audit risk 审计风险 ssyd8LC#
56.detection risk 检查风险 ]F*a PV
57.inappropriate audit opinion 不适当的审计意见 =Pb5b6Y@6
58.material misstatement 重大的错报 L8]{B
59.tolerable misstatement 可容忍错报 oSA*~ N:
60.the acceptable level of detection risk 可接受的检查风险