1.audit 审计 RJ=c[nb
2.attestation 鉴证 Xj})?{FP
3.credibility 可信赖程度 .NNcc4+
4.audit of financial statements 财务报表审计 [i<$ZP
5.agreed-upon procedures 执行商定程序 ~q'w),bE"Q
6.high levels of assurance 高水平保证 ;QvvU[eb
7.compilation 编制 ?C#F?N0
8.reliability 可靠性 U l7 pxzj
9.relevance 相关性 K 8yyxJ
10.professional skepticism 职业谨慎 ||*&g2Y
11.objectivity 客观性 @]y{M;
12. professional competence 专业胜任能力 R.T?ZF
13.Senior/CPA-in-charge 项目经理 :)
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14.audit engagement letter 业务约定书 v4,syd*3|V
15.recurring audit 连续审计 L8?Z!0D/h
16.the client 委托人 Chb 4VoE
17.change CPA 更换注册会计师 Qn'r+X5t
18.the existing CPA 现任注册会计师 5w,YBUp
19.the successor CPA 后任注册会计师 =A6u=
20.the preceding CPA前任注册会计师 +*:x#$phx
21.issue the audit report 出具审计报告 *+,Lc1|\
22.expert 专家 %DND&0 `
23.the board of directors 董事会 k?|zIu
24.knowledge of the entity‘ s business 了解被审计单位情况 x=)30y3*;
25.assess material misstatement risks评估重大错报风险 Vbqm ]2o&
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 @$b+~X)7
27.a general knowledge of —— 初步了解―――的情况 A
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28.a more knowledge of—— 进一步了解的情况 -f |+
29.the prior year‘s working papers 以前年度工作底稿 q=E}#[EgY
30.minutes of meeting 会议纪要 <=y5 8O]x
31.business risks 经营风险 D\_*,Fc
32.appropriateness 适当性 fAY2V%Rft
33.accounting estimate 会计估计 P7BJ?x
34.management representations 管理层声明 ]Xkc0E1
35.going concern assumption 持续经营假设 H/v37%p 7
36.audit plan 审计计划 9q0,K" x)
37.significant audit areas 重点审计领域 {7M4SC@p|
38.error 错误 }v( H
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39.fraud舞弊 Cn. /N aq
40.modified or additional procedures 修改或追加审计程序 ]5)&36
41.misappropriation of assets 侵占资产 )8
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42.transactions without substance 虚假交易 \A ~I>x
43.unusual pressures 异常压力 ]a%\Q 2[c
44.the suspected noncompliance 涉嫌存在违法行为 -~Z@,
45.materialiy 重要性 sJYKt
46.exceed the materiality level 超过重要性水平 WE Svkm;
47.approach the materiality level 接近重要性水平 hc p'+:
48.an acceptably low level 可接受水平 ~]_jKe4W
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 pg}DC0a
50.misstatements or omissions 错报或漏报 r^o} Y
51.aggregate 总计 dv4r\ R^
52.subsequent events 期后事项 Kjca>/id
53.adjust the financial statements 调整财务报表 /+JP ~ K
54.perform additional audit procedures 实施追加的审计程序 qU
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55.audit risk 审计风险 J\,e/{,X
56.detection risk 检查风险 E/ed0'|m
57.inappropriate audit opinion 不适当的审计意见 k9VQ6A
58.material misstatement 重大的错报 @l6 d J
59.tolerable misstatement 可容忍错报 Zs K'</7
60.the acceptable level of detection risk 可接受的检查风险
