1.audit 审计 WU\m^!`w=F
2.attestation 鉴证 Y5%;p33uFG
3.credibility 可信赖程度 ]|LgVXEpx
4.audit of financial statements 财务报表审计 ]w22@s
5.agreed-upon procedures 执行商定程序 8S>>7z!U
6.high levels of assurance 高水平保证 Pj!%ym3A
7.compilation 编制 *m&&1W_
8.reliability 可靠性 <\DUo0]J
9.relevance 相关性 r)B3es&&
10.professional skepticism 职业谨慎 0yQe5i}
11.objectivity 客观性 ?( 12aU
12. professional competence 专业胜任能力 C*pLq5s
13.Senior/CPA-in-charge 项目经理 {B^pnLc
14.audit engagement letter 业务约定书 n\>.T[$"
15.recurring audit 连续审计 1t2cY;vJ
16.the client 委托人 0/Q5d,'Y[2
17.change CPA 更换注册会计师 wAz,vq=x
18.the existing CPA 现任注册会计师 [V5-%w^
19.the successor CPA 后任注册会计师 ^[TOZXL`:
20.the preceding CPA前任注册会计师 3"tg+DncC
21.issue the audit report 出具审计报告
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22.expert 专家 0O;
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23.the board of directors 董事会 hht+bpHl
24.knowledge of the entity‘ s business 了解被审计单位情况 #pa\2d|
25.assess material misstatement risks评估重大错报风险 cYD1~JX.
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0UjyMEiK
27.a general knowledge of —— 初步了解―――的情况 W-XN4:,qI
28.a more knowledge of—— 进一步了解的情况 *1v_6<;2i<
29.the prior year‘s working papers 以前年度工作底稿 K~JC\a\0
30.minutes of meeting 会议纪要 K#)bjxz
31.business risks 经营风险 OfLM
32.appropriateness 适当性 }wL3mVz
33.accounting estimate 会计估计 G>j"cj
34.management representations 管理层声明 S41)l!+2
35.going concern assumption 持续经营假设 u]#8$M2
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 @`2oz
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38.error 错误 cJV!>0ua
39.fraud舞弊 ]>*I) H)
40.modified or additional procedures 修改或追加审计程序 a;yV#Y
41.misappropriation of assets 侵占资产 4^BLSK~(
42.transactions without substance 虚假交易 -W6V,+of
43.unusual pressures 异常压力 0k7"H]J
44.the suspected noncompliance 涉嫌存在违法行为 FJlsWh4,6=
45.materialiy 重要性 Bf(Mot^
46.exceed the materiality level 超过重要性水平 SmvwhX
47.approach the materiality level 接近重要性水平 N$*>suQ,
48.an acceptably low level 可接受水平 T/Ez*iQW
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 Y?e3B x7*b
50.misstatements or omissions 错报或漏报 I')x]edU
51.aggregate 总计 s9kTuhoK
52.subsequent events 期后事项 *fOIq88
53.adjust the financial statements 调整财务报表 EyPy*_A
54.perform additional audit procedures 实施追加的审计程序 ;?j~8
55.audit risk 审计风险 B8>FCF&}E
56.detection risk 检查风险 %rX\
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57.inappropriate audit opinion 不适当的审计意见 '9Qd.q7s|b
58.material misstatement 重大的错报 GMyoSe%1/
59.tolerable misstatement 可容忍错报 su%Z{f)#
60.the acceptable level of detection risk 可接受的检查风险