1.audit 审计 -Rpra0o.
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2.attestation 鉴证 3Z?ornS
3.credibility 可信赖程度 rQ.zqr
4.audit of financial statements 财务报表审计 &G"s !:
5.agreed-upon procedures 执行商定程序 | `o|;A]
6.high levels of assurance 高水平保证 GTR*3,rw
7.compilation 编制 (p5q MP]
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8.reliability 可靠性 >=0]7k;
9.relevance 相关性 !Aj}
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10.professional skepticism 职业谨慎 $E@n;0 P
11.objectivity 客观性 #+ch
12. professional competence 专业胜任能力 4:/V|E\D
13.Senior/CPA-in-charge 项目经理 67(s\
14.audit engagement letter 业务约定书 NF&Sv
15.recurring audit 连续审计 1'o[9-
16.the client 委托人 C][$0
17.change CPA 更换注册会计师 t1w]L
18.the existing CPA 现任注册会计师 DC h
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19.the successor CPA 后任注册会计师 O.+J%],
20.the preceding CPA前任注册会计师 DKj iooD
21.issue the audit report 出具审计报告 o ks;G([
22.expert 专家 Z{ B
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23.the board of directors 董事会 ? "Ez
24.knowledge of the entity‘ s business 了解被审计单位情况 Q'n+K5&p
25.assess material misstatement risks评估重大错报风险 5f7id7SI
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 |<u+Xi
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27.a general knowledge of —— 初步了解―――的情况 m8L *LB
28.a more knowledge of—— 进一步了解的情况 N~,
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29.the prior year‘s working papers 以前年度工作底稿 `0qjaC
30.minutes of meeting 会议纪要 @mCe{r*`
31.business risks 经营风险 6=/sEz S'
32.appropriateness 适当性 ?+Gt?-! 5q
33.accounting estimate 会计估计 1O`V_d)
34.management representations 管理层声明 v7"VH90`!
35.going concern assumption 持续经营假设 /Z6lnm7wJ
36.audit plan 审计计划 <W #G)c0
37.significant audit areas 重点审计领域 nz3*s#k\-
38.error 错误 %4nf(|8n
39.fraud舞弊 |N`0G.#
40.modified or additional procedures 修改或追加审计程序 +g
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41.misappropriation of assets 侵占资产 H1c8 ]}
42.transactions without substance 虚假交易 X\m\yv}}
43.unusual pressures 异常压力 Sh(ys*y>
44.the suspected noncompliance 涉嫌存在违法行为 'd~( =6J
45.materialiy 重要性 5.\p]>|G1
46.exceed the materiality level 超过重要性水平 ee?
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47.approach the materiality level 接近重要性水平 OWibmX
48.an acceptably low level 可接受水平 C7dq=(p&
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 hV(^Y)f
50.misstatements or omissions 错报或漏报 8lM=v> Xc
51.aggregate 总计 D\_nqx9O
52.subsequent events 期后事项 s ;I
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53.adjust the financial statements 调整财务报表 bN/8 ~!
54.perform additional audit procedures 实施追加的审计程序 IB&G#2M<
55.audit risk 审计风险 -| FHv+
56.detection risk 检查风险 DP)
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57.inappropriate audit opinion 不适当的审计意见 5a/A?9?,
58.material misstatement 重大的错报 Tv"T +!Z
59.tolerable misstatement 可容忍错报 i(|u g_^
60.the acceptable level of detection risk 可接受的检查风险
