1.audit 审计 w=e,gNO
2.attestation 鉴证 _ga
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3.credibility 可信赖程度 f9- |! ]s
4.audit of financial statements 财务报表审计 0D#!!r ;
5.agreed-upon procedures 执行商定程序 r-YQsu&
6.high levels of assurance 高水平保证 24N,Bo
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7.compilation 编制 SA>;]6)` (
8.reliability 可靠性 5,AQ~_,' \
9.relevance 相关性 H5RHA^p|
10.professional skepticism 职业谨慎 rF0 zGNH
11.objectivity 客观性 \wRr6-!_
12. professional competence 专业胜任能力 \S7
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13.Senior/CPA-in-charge 项目经理 2K*-uT#$~
14.audit engagement letter 业务约定书 K[sM)_I
15.recurring audit 连续审计 x }x@_w
16.the client 委托人 =cC]8Pz?
17.change CPA 更换注册会计师 ^}1RDdQ"U
18.the existing CPA 现任注册会计师 <M'IR f/D
19.the successor CPA 后任注册会计师 ex!^&7Q(
20.the preceding CPA前任注册会计师 8v^i%Gg
21.issue the audit report 出具审计报告 x#8=drh.:C
22.expert 专家 qfYb\b
23.the board of directors 董事会 C-Fp)Zs{0
24.knowledge of the entity‘ s business 了解被审计单位情况 F[=m|MZb
25.assess material misstatement risks评估重大错报风险 @&ZTEznbyt
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )q l?}
27.a general knowledge of —— 初步了解―――的情况 Jj6kZK
28.a more knowledge of—— 进一步了解的情况 1M;)$m:
29.the prior year‘s working papers 以前年度工作底稿 ESrWRO
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30.minutes of meeting 会议纪要 C]=E$^ |{
31.business risks 经营风险 ~v54$#CB
32.appropriateness 适当性 Fcr@Un'
33.accounting estimate 会计估计 >A,WXzAK}S
34.management representations 管理层声明 Wq9s[)F"Z
35.going concern assumption 持续经营假设 ONGe/CEXT
36.audit plan 审计计划 ^p 7 (
37.significant audit areas 重点审计领域 Awh"SU Oh0
38.error 错误 %x Z.+Ff%
39.fraud舞弊 {H+?DMh
40.modified or additional procedures 修改或追加审计程序 n#&RY%#`
41.misappropriation of assets 侵占资产 F>b6fUtR
42.transactions without substance 虚假交易 kx=AX*I
43.unusual pressures 异常压力 M< p )@p
44.the suspected noncompliance 涉嫌存在违法行为 P~qVr#eU
45.materialiy 重要性 p 5o; Rvr
46.exceed the materiality level 超过重要性水平 | fI%L9
47.approach the materiality level 接近重要性水平 ,){0y%c#y
48.an acceptably low level 可接受水平 Y>#c2@^i<
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 A zle ;\l`
50.misstatements or omissions 错报或漏报 B )Q'a3d#
51.aggregate 总计 Q]7Q
52.subsequent events 期后事项 v4zd
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53.adjust the financial statements 调整财务报表 _ N:h&uw
54.perform additional audit procedures 实施追加的审计程序 !xc7~D@om(
55.audit risk 审计风险 lhI;K4#
56.detection risk 检查风险 L,D>E
57.inappropriate audit opinion 不适当的审计意见 OWjZ)f/
58.material misstatement 重大的错报 p_AV3
59.tolerable misstatement 可容忍错报 jFXU
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60.the acceptable level of detection risk 可接受的检查风险
