1.audit 审计 Q &@<?K9
2.attestation 鉴证 6Bd:R}yZP7
3.credibility 可信赖程度 9KT85t1#
4.audit of financial statements 财务报表审计 f'7/Wj
5.agreed-upon procedures 执行商定程序 }N,v& B
6.high levels of assurance 高水平保证 y 1Wb/ d
7.compilation 编制 kFT*So`'
8.reliability 可靠性 Dr(;
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9.relevance 相关性 [iyhrc:@
10.professional skepticism 职业谨慎 4{ZVw/VP,-
11.objectivity 客观性 CG J_k?h
12. professional competence 专业胜任能力 ]n'.}"8Kn
13.Senior/CPA-in-charge 项目经理 l Dwq[ I]w
14.audit engagement letter 业务约定书 Wh "xt:
15.recurring audit 连续审计 C nD3 %%
16.the client 委托人 up~p_{x)Q
17.change CPA 更换注册会计师 v0;dk(
18.the existing CPA 现任注册会计师 RaymSh
19.the successor CPA 后任注册会计师 %RzkP}1>E
20.the preceding CPA前任注册会计师 @ kba^z
21.issue the audit report 出具审计报告 s%m?Yh3
22.expert 专家 63t '|9^5
23.the board of directors 董事会 (9]
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24.knowledge of the entity‘ s business 了解被审计单位情况 >Il{{{\>
25.assess material misstatement risks评估重大错报风险 BHNJH
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 e;"%h
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27.a general knowledge of —— 初步了解―――的情况 f,3K;S-he:
28.a more knowledge of—— 进一步了解的情况 NjdDImz.;s
29.the prior year‘s working papers 以前年度工作底稿 6pZ/C <Y|W
30.minutes of meeting 会议纪要 KEq48+j
31.business risks 经营风险 P8ns @VV
32.appropriateness 适当性 k^s7s{
33.accounting estimate 会计估计 }Py Z{yS
34.management representations 管理层声明 u=#_8e(9Z
35.going concern assumption 持续经营假设 h<WTN _i}
36.audit plan 审计计划 M{Vi4ehOq
37.significant audit areas 重点审计领域 [W
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38.error 错误 wNh\pWA
39.fraud舞弊 Gq?>Bi;`
40.modified or additional procedures 修改或追加审计程序 7 L]Y.7>
41.misappropriation of assets 侵占资产 8lCo\T5"
42.transactions without substance 虚假交易 -.Z;n1
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43.unusual pressures 异常压力 KJV],6d
44.the suspected noncompliance 涉嫌存在违法行为 SuBUhzR
45.materialiy 重要性 nQfSQM
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46.exceed the materiality level 超过重要性水平 =RlAOgJ
47.approach the materiality level 接近重要性水平 lXnv(3j3*s
48.an acceptably low level 可接受水平 =feVT2*
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 <bywi2]z
50.misstatements or omissions 错报或漏报 G49`a*Jn
51.aggregate 总计 K#y CZ2
52.subsequent events 期后事项 HLq2a vs\
53.adjust the financial statements 调整财务报表 XNl!?*l5?l
54.perform additional audit procedures 实施追加的审计程序 ~(^?M
55.audit risk 审计风险 ^Uik{ x
56.detection risk 检查风险 t h{Ib@o
57.inappropriate audit opinion 不适当的审计意见 T
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58.material misstatement 重大的错报 3nUC,T%
59.tolerable misstatement 可容忍错报 N_VWA.JHt
60.the acceptable level of detection risk 可接受的检查风险
