1.audit 审计 h$]nfHi_Q
2.attestation 鉴证 d(YAH@
3.credibility 可信赖程度 p`Ok(C_
4.audit of financial statements 财务报表审计 6!@p$ pm)a
5.agreed-upon procedures 执行商定程序 ]+5Y\~I
6.high levels of assurance 高水平保证 mtf><YU
7.compilation 编制 SveP:uJA[
8.reliability 可靠性 V]Kk=
9.relevance 相关性 $\#wsI(
10.professional skepticism 职业谨慎 j9/hZqo
11.objectivity 客观性 CG
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12. professional competence 专业胜任能力 d@?zCFD
13.Senior/CPA-in-charge 项目经理 qtjx<`EK>
14.audit engagement letter 业务约定书 ky{@*fg.
15.recurring audit 连续审计 oXQI"?^+
16.the client 委托人 Y,m=&U
17.change CPA 更换注册会计师 pmiC|F83!8
18.the existing CPA 现任注册会计师 C:_-F3|]cJ
19.the successor CPA 后任注册会计师 p'kB1)~|
20.the preceding CPA前任注册会计师 \0;EHB
21.issue the audit report 出具审计报告 `j4OKZ
22.expert 专家 Tdxc%'l
23.the board of directors 董事会 [+!~RV_
24.knowledge of the entity‘ s business 了解被审计单位情况 =)f.Yf|A*
25.assess material misstatement risks评估重大错报风险 IN@ =UAc&
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 WM0-F@_
27.a general knowledge of —— 初步了解―――的情况 ,Vy_%f
28.a more knowledge of—— 进一步了解的情况 F6ZL{2$k@
29.the prior year‘s working papers 以前年度工作底稿 1QbD]"=n
30.minutes of meeting 会议纪要 [33=+Ca
31.business risks 经营风险 |ADg#oX
32.appropriateness 适当性 {>d\
33.accounting estimate 会计估计 &23{(]eO
34.management representations 管理层声明 qgxGq(6K
35.going concern assumption 持续经营假设 b2^O$l
36.audit plan 审计计划 f9HoQDFsM
37.significant audit areas 重点审计领域 2UMX%+ "J
38.error 错误 8"ulAx74>
39.fraud舞弊 &S[>*+}{+
40.modified or additional procedures 修改或追加审计程序 =.IAd<C
41.misappropriation of assets 侵占资产 qhmA)AWG>
42.transactions without substance 虚假交易 v807)JwS
43.unusual pressures 异常压力 nu X`>Oy
44.the suspected noncompliance 涉嫌存在违法行为 pYj}
45.materialiy 重要性 o;v_vCLO
46.exceed the materiality level 超过重要性水平 _o-01gu.
47.approach the materiality level 接近重要性水平 ]YUst]gu3
48.an acceptably low level 可接受水平 in>?kbaG+
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 RWZjD#5%Z
51.aggregate 总计 iwfH~
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 v"sN
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54.perform additional audit procedures 实施追加的审计程序 ~V/?/J$
55.audit risk 审计风险 ei
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56.detection risk 检查风险 W3xObt3w\
57.inappropriate audit opinion 不适当的审计意见 8
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58.material misstatement 重大的错报 .WS 7gTw
59.tolerable misstatement 可容忍错报 Cdc=1,U(
60.the acceptable level of detection risk 可接受的检查风险