1.audit 审计 ?cz7s28a
2.attestation 鉴证 S?v;+3TG
3.credibility 可信赖程度 C|FI4/-e
4.audit of financial statements 财务报表审计 u{W I 4n?
5.agreed-upon procedures 执行商定程序 FN sSJU3ld
6.high levels of assurance 高水平保证 8[^b8^
7.compilation 编制 u5qaLHoEP
8.reliability 可靠性 A;C4>U Y
9.relevance 相关性 Sb?v5
10.professional skepticism 职业谨慎 ?=iy 6q
11.objectivity 客观性 ^|rzq
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12. professional competence 专业胜任能力 E(S$Q^
13.Senior/CPA-in-charge 项目经理 0\ j)!b
14.audit engagement letter 业务约定书 2V9"{F?
15.recurring audit 连续审计 =}0>S3a.7
16.the client 委托人 q,Nqv[va
17.change CPA 更换注册会计师 \3U.;}0_X
18.the existing CPA 现任注册会计师 "$% &C%t
19.the successor CPA 后任注册会计师 2U+wiE|
20.the preceding CPA前任注册会计师 W}(xE?9&
21.issue the audit report 出具审计报告 W-RshZ\
22.expert 专家 :Z; kMrU
23.the board of directors 董事会 "[ L+LPET
24.knowledge of the entity‘ s business 了解被审计单位情况 Hn)^C{RN*{
25.assess material misstatement risks评估重大错报风险 B$97"$#u
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 ~ebm,3?
27.a general knowledge of —— 初步了解―――的情况 = p2AK\
28.a more knowledge of—— 进一步了解的情况 :NwFJc
29.the prior year‘s working papers 以前年度工作底稿 y3'K+ ? 4
30.minutes of meeting 会议纪要
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31.business risks 经营风险 Y -DHW/Z~
32.appropriateness 适当性 < m`Os2#
33.accounting estimate 会计估计 d5LL(
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34.management representations 管理层声明 >?X(, c
35.going concern assumption 持续经营假设 FO|Eg9l
36.audit plan 审计计划 uhmSp+%
37.significant audit areas 重点审计领域 ''EF h&F
38.error 错误 =p!Hl#
39.fraud舞弊 \xZ6+xZd1
40.modified or additional procedures 修改或追加审计程序 bb`DyUy ^+
41.misappropriation of assets 侵占资产 9qJ:h-?M
42.transactions without substance 虚假交易 pvqbk2BO
43.unusual pressures 异常压力 eNt1P`2[
44.the suspected noncompliance 涉嫌存在违法行为 DoJ3zYEk
45.materialiy 重要性 wAF#N1-k
46.exceed the materiality level 超过重要性水平 Kv\uBMJNW
47.approach the materiality level 接近重要性水平 {1wjIo"ptg
48.an acceptably low level 可接受水平 ~rz%TDX0\
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 euh rEjwkH
50.misstatements or omissions 错报或漏报 "g;}B"rG
51.aggregate 总计 \G]vTK3
52.subsequent events 期后事项 6$$ku
53.adjust the financial statements 调整财务报表 H 4W4# \M
54.perform additional audit procedures 实施追加的审计程序 dy0xz5N-
55.audit risk 审计风险 pXxpE v
56.detection risk 检查风险 1FEY&rpR
57.inappropriate audit opinion 不适当的审计意见 qc^qCGy!z
58.material misstatement 重大的错报 ?[Qxq34
59.tolerable misstatement 可容忍错报 h IUO=f
60.the acceptable level of detection risk 可接受的检查风险
