1.audit 审计 JqYt^,,Q:
2.attestation 鉴证 v&*}O
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 j
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5.agreed-upon procedures 执行商定程序 t.E3Fh!o
6.high levels of assurance 高水平保证 R~&i8n.
7.compilation 编制 f.SmCgG
8.reliability 可靠性 = 3Hv
9.relevance 相关性 4\%XC
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10.professional skepticism 职业谨慎 y?s8UEC
11.objectivity 客观性 vs~lyM/
12. professional competence 专业胜任能力 %!e;sL~&
13.Senior/CPA-in-charge 项目经理 Po fHe
14.audit engagement letter 业务约定书 FI$#x%A
15.recurring audit 连续审计 "G`8>1tO_
16.the client 委托人 h8lI# Gs
17.change CPA 更换注册会计师 ! HP/`R
18.the existing CPA 现任注册会计师 {<3 >^ o|"
19.the successor CPA 后任注册会计师 X@n\~[.B
20.the preceding CPA前任注册会计师 8^Ov.$rP
21.issue the audit report 出具审计报告 aY7.<p*a
22.expert 专家 |r=.}9
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23.the board of directors 董事会 T>;Kq;(9
24.knowledge of the entity‘ s business 了解被审计单位情况 t846: Z%[
25.assess material misstatement risks评估重大错报风险 c_r&)8
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 Y_^8#S
27.a general knowledge of —— 初步了解―――的情况 .4NQ2k1io
28.a more knowledge of—— 进一步了解的情况 GxIw4m9
29.the prior year‘s working papers 以前年度工作底稿 Qe )#'$T
30.minutes of meeting 会议纪要 Qb;5:U/x
31.business risks 经营风险 CxOBH89(
32.appropriateness 适当性 Ag!#epi{0
33.accounting estimate 会计估计 q;V1fogqI)
34.management representations 管理层声明 I2wT]L UV
35.going concern assumption 持续经营假设 _Vq7Gxy$R
36.audit plan 审计计划 > xt*( j&}
37.significant audit areas 重点审计领域 fii\&p7z
38.error 错误 %Jpb& CEY
39.fraud舞弊 '0xJp|[xVP
40.modified or additional procedures 修改或追加审计程序 RO"*&o'K'
41.misappropriation of assets 侵占资产 H?
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42.transactions without substance 虚假交易 j8G>0f)
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 ^< e"OV
45.materialiy 重要性 X; gN[
46.exceed the materiality level 超过重要性水平 -e{H 8 ro
47.approach the materiality level 接近重要性水平 UI4Xv
48.an acceptably low level 可接受水平 @Yq!
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 2rw<]Ce
50.misstatements or omissions 错报或漏报 2,>q(M6,EA
51.aggregate 总计 O;A/(lPW+
52.subsequent events 期后事项 )pVxp]EI
53.adjust the financial statements 调整财务报表 DT=!
54.perform additional audit procedures 实施追加的审计程序 IP1|$b}sq
55.audit risk 审计风险 sv ^; nOAc
56.detection risk 检查风险 >Q~"/-bN)
57.inappropriate audit opinion 不适当的审计意见 $Q:5KNF+p
58.material misstatement 重大的错报 6wWA(
