1.audit 审计 N4L#$\M
2.attestation 鉴证 -jPrf:3)
3.credibility 可信赖程度 *)8!~Hs
4.audit of financial statements 财务报表审计 8Ry%HV9VE
5.agreed-upon procedures 执行商定程序 0t^Tm0RzH
6.high levels of assurance 高水平保证 ab@1JAgs
7.compilation 编制 Szb#:C
8.reliability 可靠性 H1fKe=$1
9.relevance 相关性 R= co2 5
10.professional skepticism 职业谨慎 rFJPeK7
11.objectivity 客观性 R?Dc*,
12. professional competence 专业胜任能力 7_G$&
13.Senior/CPA-in-charge 项目经理 57S!X|CE
14.audit engagement letter 业务约定书 0W6jF5T
15.recurring audit 连续审计 p7Xe[94d^
16.the client 委托人 1SwKd*aRR?
17.change CPA 更换注册会计师 a3wk#mH
18.the existing CPA 现任注册会计师 Y9w^F_relL
19.the successor CPA 后任注册会计师 .@kjC4m
20.the preceding CPA前任注册会计师 \F'tl{'\@
21.issue the audit report 出具审计报告 =-dg]Ol8
22.expert 专家 kc:>[ {9
23.the board of directors 董事会 -~rZ| W~v
24.knowledge of the entity‘ s business 了解被审计单位情况 <J
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25.assess material misstatement risks评估重大错报风险 -ld1o+'`v!
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 OMz_xm.UPi
27.a general knowledge of —— 初步了解―――的情况 i^Ip+J+[
28.a more knowledge of—— 进一步了解的情况 )wb&kug-
29.the prior year‘s working papers 以前年度工作底稿 n#dvBK0M
30.minutes of meeting 会议纪要 Z'cL"n\9R]
31.business risks 经营风险 N,0&xg3
32.appropriateness 适当性 VZ1u/O?ub
33.accounting estimate 会计估计 mE)I(< %
34.management representations 管理层声明 0)0,&@])7
35.going concern assumption 持续经营假设 U(~d^9/#
36.audit plan 审计计划 >S[NI<=8S
37.significant audit areas 重点审计领域 Zk*!,, P!
38.error 错误 ^!j,d_)b!
39.fraud舞弊 4COo ~d
40.modified or additional procedures 修改或追加审计程序 XPfheV G
41.misappropriation of assets 侵占资产 ?]/"AWUX
42.transactions without substance 虚假交易 $%"?0S
43.unusual pressures 异常压力 ]7/6u.G7R
44.the suspected noncompliance 涉嫌存在违法行为 y7@q]~%
45.materialiy 重要性 @ |^;d
46.exceed the materiality level 超过重要性水平 J;#7dRW{
47.approach the materiality level 接近重要性水平 @\}w8
48.an acceptably low level 可接受水平 @ r G=>??k
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ]N4?*S*jd)
50.misstatements or omissions 错报或漏报 c>)_ I
51.aggregate 总计 }M|,Z'@*
52.subsequent events 期后事项 Xt$o$V
53.adjust the financial statements 调整财务报表 7@u:F?c
54.perform additional audit procedures 实施追加的审计程序 Wu|AN
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55.audit risk 审计风险 e:T8={LU2W
56.detection risk 检查风险 U:+wt}-T"
57.inappropriate audit opinion 不适当的审计意见 %1UdG6&J_
58.material misstatement 重大的错报 +hL%8CVU M
59.tolerable misstatement 可容忍错报 P7|x=Ew;`
60.the acceptable level of detection risk 可接受的检查风险