1.audit 审计 )`Qr=DIsW
2.attestation 鉴证 [K4 k7$
3.credibility 可信赖程度 n|Y}M]u,
4.audit of financial statements 财务报表审计 C-,#t5eir
5.agreed-upon procedures 执行商定程序 K+L9cv4 |*
6.high levels of assurance 高水平保证 ,SdxIhL
7.compilation 编制 qJl DQc-
8.reliability 可靠性 "9 hD4R
9.relevance 相关性 k[<i+C";
10.professional skepticism 职业谨慎 NaQ~iY?
11.objectivity 客观性 Wq 1OY Z,
12. professional competence 专业胜任能力 #^|2PFh5
13.Senior/CPA-in-charge 项目经理 S_??G:i
14.audit engagement letter 业务约定书 n) HV:8j~
15.recurring audit 连续审计 &IDT[ J
16.the client 委托人 g.;2N 9
17.change CPA 更换注册会计师 C~.\2D`zy
18.the existing CPA 现任注册会计师 ?/,V{!UTtq
19.the successor CPA 后任注册会计师 &io
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20.the preceding CPA前任注册会计师 d%q&[<'jf
21.issue the audit report 出具审计报告 f` - vnh^+
22.expert 专家 =\i%,YY
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 g.8^ )u
25.assess material misstatement risks评估重大错报风险 vGJw/ij'X
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 +m~3InW
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27.a general knowledge of —— 初步了解―――的情况 `W1TqA
28.a more knowledge of—— 进一步了解的情况 vs$. i
29.the prior year‘s working papers 以前年度工作底稿 /Gb)BJk!
30.minutes of meeting 会议纪要 Edcv>}PfE
31.business risks 经营风险 \>j@! W
32.appropriateness 适当性 r t )[}+ox
33.accounting estimate 会计估计 ?wIEXKI
34.management representations 管理层声明 1Zo3K<*J
35.going concern assumption 持续经营假设 wF6a*b@v
36.audit plan 审计计划 .p'McCV=
37.significant audit areas 重点审计领域 w9gfv a$&
38.error 错误 !T~uxeZ/;
39.fraud舞弊 C\bJ_vl;'
40.modified or additional procedures 修改或追加审计程序 ?f:0GE7
41.misappropriation of assets 侵占资产 ,]9p&xu
42.transactions without substance 虚假交易 W5Jb5
43.unusual pressures 异常压力 9&B #@cw
44.the suspected noncompliance 涉嫌存在违法行为 p>T
45.materialiy 重要性 1[a#blL6W
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 Z%I '
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48.an acceptably low level 可接受水平 4Uwcc):f
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 zY4y]k8D*
50.misstatements or omissions 错报或漏报 &f)pU>Di
51.aggregate 总计 k#V\O2lb
52.subsequent events 期后事项 Ck/w:i@>?
53.adjust the financial statements 调整财务报表 @qA11C.hq
54.perform additional audit procedures 实施追加的审计程序 ka_R|x G\
55.audit risk 审计风险 Eh9{n,5-
56.detection risk 检查风险 Vm I
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57.inappropriate audit opinion 不适当的审计意见 =|^R<#%/
58.material misstatement 重大的错报 nx{X^oc8e
59.tolerable misstatement 可容忍错报 YXU2UIY<~
60.the acceptable level of detection risk 可接受的检查风险
