1.audit 审计 na/t=<{
2.attestation 鉴证 :*4yR46
3.credibility 可信赖程度 ~L 4"t_-
4.audit of financial statements 财务报表审计 r^Gl~sX
5.agreed-upon procedures 执行商定程序 E9
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6.high levels of assurance 高水平保证 Te5_T&1Z
7.compilation 编制 NB16O!r
8.reliability 可靠性 6
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9.relevance 相关性 ,`H=%#
10.professional skepticism 职业谨慎 ae
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11.objectivity 客观性 #7'ww*+
12. professional competence 专业胜任能力 @ZT2
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13.Senior/CPA-in-charge 项目经理 J }JT%
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14.audit engagement letter 业务约定书 M0_K%Z(zaR
15.recurring audit 连续审计 >5]Xl*{H)
16.the client 委托人 x}F.<`
17.change CPA 更换注册会计师 nA+[[(6
18.the existing CPA 现任注册会计师 f~"3#MaV
19.the successor CPA 后任注册会计师 A$|> Jt
20.the preceding CPA前任注册会计师 `[Lap=.'.
21.issue the audit report 出具审计报告
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22.expert 专家 6G1Z"9<2*
23.the board of directors 董事会 YS~\Gls%
24.knowledge of the entity‘ s business 了解被审计单位情况 rytizbc
25.assess material misstatement risks评估重大错报风险 V ;>{-p
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 {J|P2a[
27.a general knowledge of —— 初步了解―――的情况 1w\Y._jK
28.a more knowledge of—— 进一步了解的情况 kv) LH{
29.the prior year‘s working papers 以前年度工作底稿 zRsA[F#
30.minutes of meeting 会议纪要 IK}T.*[
31.business risks 经营风险 i?|K+"=D
32.appropriateness 适当性 mflI> J=g
33.accounting estimate 会计估计 o@;w!'
34.management representations 管理层声明 Zwq
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35.going concern assumption 持续经营假设 G#lzB`i
36.audit plan 审计计划 d8Upr1_
37.significant audit areas 重点审计领域 1eT|
38.error 错误 d
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39.fraud舞弊 t,MK#Ko
40.modified or additional procedures 修改或追加审计程序 a>s v
41.misappropriation of assets 侵占资产 }rGDM
42.transactions without substance 虚假交易 ?k"KZxpT
43.unusual pressures 异常压力 c~c3;
44.the suspected noncompliance 涉嫌存在违法行为 vtr:{
45.materialiy 重要性 f1\x>W4z~\
46.exceed the materiality level 超过重要性水平 SHwl^qVk[
47.approach the materiality level 接近重要性水平 FRfMtxvU
48.an acceptably low level 可接受水平 R]ppA=1*_l
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 RRq*CLj
50.misstatements or omissions 错报或漏报 %/UQ0d~b
51.aggregate 总计 s?_b[B d
52.subsequent events 期后事项 ~=#jO0dE|
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 +>I4@1qC-|
55.audit risk 审计风险 6aK%s{%3s
56.detection risk 检查风险 Q/0}AQO
57.inappropriate audit opinion 不适当的审计意见 TF3Tha]
58.material misstatement 重大的错报 s]B^Sz=
59.tolerable misstatement 可容忍错报 2$3BluK
60.the acceptable level of detection risk 可接受的检查风险