1.audit 审计 $"}[\>e*{
2.attestation 鉴证 T1 1>&K)
3.credibility 可信赖程度 '#oH1$W]
4.audit of financial statements 财务报表审计 #;+SAoN
5.agreed-upon procedures 执行商定程序 -G'3&L4
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6.high levels of assurance 高水平保证 ah(k!0PV
7.compilation 编制 jLY$P<u?%P
8.reliability 可靠性 U'~]^F%eyu
9.relevance 相关性 bj_/
10.professional skepticism 职业谨慎 k'sPA_|
11.objectivity 客观性 .$Yp~
12. professional competence 专业胜任能力 (^_INy*
13.Senior/CPA-in-charge 项目经理 W&[-QM8
14.audit engagement letter 业务约定书 fQ-IM/z
15.recurring audit 连续审计 ]US!3R^
16.the client 委托人 f]C^{Uk#
17.change CPA 更换注册会计师 g5x>}@ONq7
18.the existing CPA 现任注册会计师 rt?*eC1b+Z
19.the successor CPA 后任注册会计师 fP8bWZ{
20.the preceding CPA前任注册会计师 L$"pk{'
21.issue the audit report 出具审计报告 FBOgaI83G
22.expert 专家 ~fzuz'"^
23.the board of directors 董事会 u6:$AA
24.knowledge of the entity‘ s business 了解被审计单位情况 YUyYVi7clq
25.assess material misstatement risks评估重大错报风险 QF22_D<.}J
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 v`Ja Bn
27.a general knowledge of —— 初步了解―――的情况 o{l]n*
28.a more knowledge of—— 进一步了解的情况 u@`y/
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29.the prior year‘s working papers 以前年度工作底稿 !kH 1|
30.minutes of meeting 会议纪要 Qw"%Xk
31.business risks 经营风险 *Uf>Xr&
32.appropriateness 适当性 M~y}0Ik
33.accounting estimate 会计估计 ~j
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34.management representations 管理层声明 ;RQ}OCz9}8
35.going concern assumption 持续经营假设 9C!b
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36.audit plan 审计计划 /1bQ
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37.significant audit areas 重点审计领域 N-Bw&hEZ
38.error 错误 ^ ]+vtk
39.fraud舞弊 =+[`9
40.modified or additional procedures 修改或追加审计程序 sv#b5,>9
41.misappropriation of assets 侵占资产 F ^m;xy
42.transactions without substance 虚假交易 rd=+[:7L
43.unusual pressures 异常压力 ",Fvv
44.the suspected noncompliance 涉嫌存在违法行为 %ZDO0P !/
45.materialiy 重要性 23a:q{R
46.exceed the materiality level 超过重要性水平 I SdB5Va
47.approach the materiality level 接近重要性水平 ~\<L74BB
48.an acceptably low level 可接受水平 2p58_^l
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>RK3{7
50.misstatements or omissions 错报或漏报 fhC| =0XB
51.aggregate 总计 ;hEeFJ=/G
52.subsequent events 期后事项 QR<<O
53.adjust the financial statements 调整财务报表 xX Dj4j,
54.perform additional audit procedures 实施追加的审计程序 CAN1~
55.audit risk 审计风险 P{: 5i%qC
56.detection risk 检查风险 kP^=
57.inappropriate audit opinion 不适当的审计意见 I%B\Wy/j^
58.material misstatement 重大的错报 C<w&mFozL
59.tolerable misstatement 可容忍错报 Q|U
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60.the acceptable level of detection risk 可接受的检查风险