1.audit 审计 7tgn"wK
2.attestation 鉴证 }5Yd:%u5
3.credibility 可信赖程度 RzG<&a3B3s
4.audit of financial statements 财务报表审计 XY]|OZ7(
5.agreed-upon procedures 执行商定程序 Tz H*?bpP
6.high levels of assurance 高水平保证 ho#]i$b}f2
7.compilation 编制 0Bx.jx0?
8.reliability 可靠性 rULrGoM
9.relevance 相关性 b$kCyOg
10.professional skepticism 职业谨慎 Tti]H9g_
11.objectivity 客观性 ~l~ai>/
12. professional competence 专业胜任能力 V#:`:-$$+
13.Senior/CPA-in-charge 项目经理 75j`3wzu
14.audit engagement letter 业务约定书 .`z](s
15.recurring audit 连续审计 Ij_Y+Mnl4:
16.the client 委托人 FpjpsD~Qu
17.change CPA 更换注册会计师 Aen)r@Y:
18.the existing CPA 现任注册会计师 v:c_q]z#B
19.the successor CPA 后任注册会计师 \K+LKa)
20.the preceding CPA前任注册会计师 a)'^'jm)4
21.issue the audit report 出具审计报告 %UuV^C
22.expert 专家 eJ+V!K'H2
23.the board of directors 董事会 /79_3;^
24.knowledge of the entity‘ s business 了解被审计单位情况 lLy^@s
25.assess material misstatement risks评估重大错报风险 KS($S(Fi
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #M;Cw}pW
27.a general knowledge of —— 初步了解―――的情况 +5Yf9
28.a more knowledge of—— 进一步了解的情况 &CCp@" +
29.the prior year‘s working papers 以前年度工作底稿 L0?-W%$>
30.minutes of meeting 会议纪要 sM)n-Yy#9
31.business risks 经营风险 iV5x-G`
32.appropriateness 适当性 _{ z.Tu
33.accounting estimate 会计估计 u|l]8T9L
34.management representations 管理层声明 : [o0Va2 d
35.going concern assumption 持续经营假设 Gma)8X#
36.audit plan 审计计划 Ur`Ri?
37.significant audit areas 重点审计领域 gbOd(ugH
38.error 错误 ]+O];*T
39.fraud舞弊 , &S:(b[D
40.modified or additional procedures 修改或追加审计程序 1{B^RR.
41.misappropriation of assets 侵占资产 ZOGH.`
42.transactions without substance 虚假交易 &?\ h[3
43.unusual pressures 异常压力 zG|}| //}
44.the suspected noncompliance 涉嫌存在违法行为 *rPUV
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45.materialiy 重要性 nd(O;XBI
46.exceed the materiality level 超过重要性水平 -=aI!7*"$
47.approach the materiality level 接近重要性水平 &KC^Vn3Nj
48.an acceptably low level 可接受水平 /an$4?":~
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 ZSj^\JU
50.misstatements or omissions 错报或漏报 ~W'>L++
51.aggregate 总计 V3O<l}ak
52.subsequent events 期后事项 sr!m
53.adjust the financial statements 调整财务报表 y>T:fu
54.perform additional audit procedures 实施追加的审计程序 f6x}M9xS%
55.audit risk 审计风险 o*7`r ~
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 W)^0~[
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58.material misstatement 重大的错报 _w8iPL5:
59.tolerable misstatement 可容忍错报 ]YcM45xg
60.the acceptable level of detection risk 可接受的检查风险