1.audit 审计 <ANKoPNie
2.attestation 鉴证 */1z =
3.credibility 可信赖程度 "Xm'(c(
4.audit of financial statements 财务报表审计 'g#) )y
5.agreed-upon procedures 执行商定程序 +RbCa
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6.high levels of assurance 高水平保证 gnv4.f:
7.compilation 编制 /4|qfF3
8.reliability 可靠性 f /jN $p
9.relevance 相关性 . "R
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10.professional skepticism 职业谨慎 .Ee8s]h5W
11.objectivity 客观性 K46\Rm_:B;
12. professional competence 专业胜任能力 ! } 1p:@
13.Senior/CPA-in-charge 项目经理 M! s&<Bi
14.audit engagement letter 业务约定书 yCz? V[49
15.recurring audit 连续审计 th]9@7UE,
16.the client 委托人 =q._Qsj?fu
17.change CPA 更换注册会计师 y]
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18.the existing CPA 现任注册会计师 i_MDLS>-
19.the successor CPA 后任注册会计师 {PfE7KH
20.the preceding CPA前任注册会计师 ?. T=(-
21.issue the audit report 出具审计报告 ;{>z\6N
22.expert 专家 QoqdPk#1
23.the board of directors 董事会 wj/r)rv
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24.knowledge of the entity‘ s business 了解被审计单位情况 p~r +2(J
25.assess material misstatement risks评估重大错报风险 39OZZaWL
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .G^ .kg ,
27.a general knowledge of —— 初步了解―――的情况 ZXco5,1
28.a more knowledge of—— 进一步了解的情况 `Z{7Ut^)
29.the prior year‘s working papers 以前年度工作底稿 Y A;S'dxY
30.minutes of meeting 会议纪要 !_]WUQvV?
31.business risks 经营风险 X1+Wb9P
32.appropriateness 适当性 XpM#0hm
33.accounting estimate 会计估计 j tZ@`io
34.management representations 管理层声明 [p]Ayo$~
35.going concern assumption 持续经营假设 *bZV4}
36.audit plan 审计计划 %1#5
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37.significant audit areas 重点审计领域 Tj.;\a|d
38.error 错误 2qN6{+]
39.fraud舞弊 'j}%ec1
40.modified or additional procedures 修改或追加审计程序 n&@\[,B
41.misappropriation of assets 侵占资产 #fa~^]EM]
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 FO*Py)/rX
44.the suspected noncompliance 涉嫌存在违法行为 iX4/;2B=
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45.materialiy 重要性 =6? 3c\
46.exceed the materiality level 超过重要性水平 M'*
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47.approach the materiality level 接近重要性水平 J L]6o8x
48.an acceptably low level 可接受水平 nk v zv
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 gvz&ppcG
50.misstatements or omissions 错报或漏报 ')go/y`YK
51.aggregate 总计 $ZE OE8.\
52.subsequent events 期后事项 %GAEZH,2sG
53.adjust the financial statements 调整财务报表 bj7v <G|Y
54.perform additional audit procedures 实施追加的审计程序 %[ RLc[pB
55.audit risk 审计风险 Z,ag5 w`]L
56.detection risk 检查风险 iA=9Lel
57.inappropriate audit opinion 不适当的审计意见 KaOS!e'
58.material misstatement 重大的错报 nE,"3X"
59.tolerable misstatement 可容忍错报 oZ!rK/qoA
60.the acceptable level of detection risk 可接受的检查风险
