1.audit 审计 i9Bh<j>:J
2.attestation 鉴证 9>-6Y
3.credibility 可信赖程度 L bJf5xdi
4.audit of financial statements 财务报表审计 ^g(qPtQ
5.agreed-upon procedures 执行商定程序 6X A(<1P
6.high levels of assurance 高水平保证 REU&8J@k&?
7.compilation 编制 ;\A_-a_(#
8.reliability 可靠性 ,rN$ah$CL
9.relevance 相关性 ^`lD w
10.professional skepticism 职业谨慎 bnkZWw'9
11.objectivity 客观性 Y5C kC F
12. professional competence 专业胜任能力 _XP}fx7$C
13.Senior/CPA-in-charge 项目经理 .zdaY,
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14.audit engagement letter 业务约定书 ~:{ mKc
15.recurring audit 连续审计 |$IL:W6
16.the client 委托人 #]1jvB
17.change CPA 更换注册会计师 %-fXa2
18.the existing CPA 现任注册会计师 YBj*c$.D0
19.the successor CPA 后任注册会计师 qZ>_{b0f
20.the preceding CPA前任注册会计师 kw z6SObQ
21.issue the audit report 出具审计报告 c0e[vrP:
22.expert 专家 ,OwTi:yDr
23.the board of directors 董事会 qm/>\4eLt
24.knowledge of the entity‘ s business 了解被审计单位情况 7t<h 'g2
25.assess material misstatement risks评估重大错报风险 9C?SEbC
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +UOVD:G
27.a general knowledge of —— 初步了解―――的情况 i^:#*Q-co
28.a more knowledge of—— 进一步了解的情况 bnL!PsG$K,
29.the prior year‘s working papers 以前年度工作底稿 & .1-6
30.minutes of meeting 会议纪要 MkGQ
31.business risks 经营风险 Zbre5&aU
32.appropriateness 适当性 1l)j(,Zd*
33.accounting estimate 会计估计 8dx7@y?z
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 0OG
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36.audit plan 审计计划 Z>R@
37.significant audit areas 重点审计领域 -J6`
38.error 错误 a(yWIgD\\
39.fraud舞弊 o`QH8
40.modified or additional procedures 修改或追加审计程序 #w5%^HwO
41.misappropriation of assets 侵占资产 q0ab]g+
42.transactions without substance 虚假交易 E71H=C 4
43.unusual pressures 异常压力 'W9[Vm
44.the suspected noncompliance 涉嫌存在违法行为 Jo[&y,
45.materialiy 重要性 ,f)+|?wz
46.exceed the materiality level 超过重要性水平 H~#$AD+H
47.approach the materiality level 接近重要性水平 QPp31o.!5
48.an acceptably low level 可接受水平 C[Q4OAFG
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 ;,]4A{|
51.aggregate 总计 KY<
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52.subsequent events 期后事项 X)j%v\#`U
53.adjust the financial statements 调整财务报表 T; [T`
54.perform additional audit procedures 实施追加的审计程序 /oEDA^qx
55.audit risk 审计风险 $; _{|{Yj
56.detection risk 检查风险 @kDY c8 t9
57.inappropriate audit opinion 不适当的审计意见 1Ci^e7
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58.material misstatement 重大的错报 y"Fu=
59.tolerable misstatement 可容忍错报 WN|_IJR~
60.the acceptable level of detection risk 可接受的检查风险