1.audit 审计 J%CCUl2
2.attestation 鉴证 \U$:/#1Oe
3.credibility 可信赖程度 |]9@JdmV
4.audit of financial statements 财务报表审计 kO\ O$J^S
5.agreed-upon procedures 执行商定程序 4Fft[S(
6.high levels of assurance 高水平保证 Nm"P8/-09
7.compilation 编制 xF[%R{Mn'
8.reliability 可靠性 6k
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9.relevance 相关性 ,>-j Ztm
10.professional skepticism 职业谨慎 ~q3O,bb{
11.objectivity 客观性 76 !LMNf
12. professional competence 专业胜任能力 yJI~{VmU7
13.Senior/CPA-in-charge 项目经理 y >=Y
14.audit engagement letter 业务约定书 "Wj{+|f
15.recurring audit 连续审计 AXlVH%'
16.the client 委托人 O^cC+@l!4
17.change CPA 更换注册会计师 s`$}xukT
18.the existing CPA 现任注册会计师 Z<;W*6J
19.the successor CPA 后任注册会计师 +Vk L?J
20.the preceding CPA前任注册会计师 R,BJr y
21.issue the audit report 出具审计报告 (I~
22.expert 专家 r-y;"h'
23.the board of directors 董事会 yUnV%@.
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 osXEzr(
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 ;z4J)qw
27.a general knowledge of —— 初步了解―――的情况 G=zNZ
28.a more knowledge of—— 进一步了解的情况 _^&
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29.the prior year‘s working papers 以前年度工作底稿 8{ZTHY-
30.minutes of meeting 会议纪要 xE8?%N U
31.business risks 经营风险 !Aj}
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32.appropriateness 适当性 $E@n;0P
33.accounting estimate 会计估计 #+ch
34.management representations 管理层声明 4:/V|E\D
35.going concern assumption 持续经营假设 67(s\
36.audit plan 审计计划 ~]-n%J$q
37.significant audit areas 重点审计领域 1'o[9-
38.error 错误 C][$0
39.fraud舞弊 0OM^,5%8
40.modified or additional procedures 修改或追加审计程序 q@wD@_
41.misappropriation of assets 侵占资产 WAxNQfEe
42.transactions without substance 虚假交易 UDJjw
43.unusual pressures 异常压力 2p&$bft
44.the suspected noncompliance 涉嫌存在违法行为 v^JzbO~|gj
45.materialiy 重要性 -yf8
46.exceed the materiality level 超过重要性水平 I,hw
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47.approach the materiality level 接近重要性水平 \x-2qlZ
48.an acceptably low level 可接受水平 "%Ok3Rvv
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 8_}t,BC
50.misstatements or omissions 错报或漏报 M[`[+5v
51.aggregate 总计 or*{P=m+R
52.subsequent events 期后事项 jc"sPr v5
53.adjust the financial statements 调整财务报表 ui>jJ(
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 f0H.$UAL
56.detection risk 检查风险 g!}]FQBb
57.inappropriate audit opinion 不适当的审计意见 )J[m>tyY5
58.material misstatement 重大的错报 5[4wN(
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59.tolerable misstatement 可容忍错报 +ALrHFG
60.the acceptable level of detection risk 可接受的检查风险