1.audit 审计 f,St h7y
2.attestation 鉴证 | ZvNH ~!
3.credibility 可信赖程度 1a7!4)\
4.audit of financial statements 财务报表审计 mg
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5.agreed-upon procedures 执行商定程序 iBG`43;
6.high levels of assurance 高水平保证 zq,iLoY[R
7.compilation 编制 38[)[{G)Hv
8.reliability 可靠性 V ~/.Y&W N
9.relevance 相关性 YniZ(
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10.professional skepticism 职业谨慎 Ze-MAt
11.objectivity 客观性 z=ML(1c=
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 nqZA|-}
14.audit engagement letter 业务约定书 k4S} #!
15.recurring audit 连续审计 V -q%r
16.the client 委托人 F0@Qgk]\
17.change CPA 更换注册会计师 R;H?gE^m-
18.the existing CPA 现任注册会计师 J&A;#<qY
19.the successor CPA 后任注册会计师 DZ^=*.
20.the preceding CPA前任注册会计师 c]6V"Bo}A
21.issue the audit report 出具审计报告 +p13xc?#j
22.expert 专家 Y8)}P WMs
23.the board of directors 董事会 D`~JbKV5@^
24.knowledge of the entity‘ s business 了解被审计单位情况 HbNYP/MN3
25.assess material misstatement risks评估重大错报风险 #2h+dk$1
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -@rxiC:Q
27.a general knowledge of —— 初步了解―――的情况 7N >oY$&)
28.a more knowledge of—— 进一步了解的情况 3>i>@n_
29.the prior year‘s working papers 以前年度工作底稿 u FMIY(vB
30.minutes of meeting 会议纪要 *Wzwbwg
31.business risks 经营风险 p lK =D#)
32.appropriateness 适当性 W @l+ciZ_
33.accounting estimate 会计估计 3DH.4@7P
34.management representations 管理层声明 =g@R%NDNV
35.going concern assumption 持续经营假设 6
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36.audit plan 审计计划 6MuWlCKF8
37.significant audit areas 重点审计领域 pFpZb U^
38.error 错误
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39.fraud舞弊 N;<//,
40.modified or additional procedures 修改或追加审计程序 IeVLn^?+:
41.misappropriation of assets 侵占资产 4Rh
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42.transactions without substance 虚假交易 ,E&Bn8L~ O
43.unusual pressures 异常压力 )7W6-.d
44.the suspected noncompliance 涉嫌存在违法行为 WE")xhV6
45.materialiy 重要性 " 9qp "%
46.exceed the materiality level 超过重要性水平 =HMmrmz:
47.approach the materiality level 接近重要性水平 ,*dzJT$k
48.an acceptably low level 可接受水平 ` K w7"
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 s|Zx(.EP
50.misstatements or omissions 错报或漏报 cS}r9ga Q
51.aggregate 总计 yLW/ -%I#u
52.subsequent events 期后事项 ]c}=5m/
53.adjust the financial statements 调整财务报表 " \:ced
54.perform additional audit procedures 实施追加的审计程序 DF'8GF&Rp
55.audit risk 审计风险 uArR\k(
56.detection risk 检查风险 ~n6[$WjZA
57.inappropriate audit opinion 不适当的审计意见 GQx9u ^>
58.material misstatement 重大的错报 E:FO_R(Xq
59.tolerable misstatement 可容忍错报 .j
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60.the acceptable level of detection risk 可接受的检查风险
