1.audit 审计 ht)nx,e=
2.attestation 鉴证 SF k#bh
3.credibility 可信赖程度 yvCR = C
4.audit of financial statements 财务报表审计 oDP((I2-
5.agreed-upon procedures 执行商定程序 k-V I9H!,
6.high levels of assurance 高水平保证 | ",[C3Jg
7.compilation 编制 nKB&|!
8.reliability 可靠性 PuCDsojclh
9.relevance 相关性 _}OJPahw
10.professional skepticism 职业谨慎 U5!f+ +
11.objectivity 客观性 Ug lG!1L
12. professional competence 专业胜任能力 ~AanU1U<
13.Senior/CPA-in-charge 项目经理 P0e ""9JOo
14.audit engagement letter 业务约定书 9K':Fn2,
15.recurring audit 连续审计 EWIc|b:
16.the client 委托人 {|Ki^8 h/p
17.change CPA 更换注册会计师 `u
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18.the existing CPA 现任注册会计师 [!@oRK=~
19.the successor CPA 后任注册会计师 lVdT^"~3
20.the preceding CPA前任注册会计师 _1<'"u#6w
21.issue the audit report 出具审计报告 }b
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22.expert 专家 U
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23.the board of directors 董事会 u\R`IZ&O
24.knowledge of the entity‘ s business 了解被审计单位情况 GrR0RwnH)?
25.assess material misstatement risks评估重大错报风险 Jh4&Qh|t
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 0^_lj9B!
27.a general knowledge of —— 初步了解―――的情况 PC Pf*G>
28.a more knowledge of—— 进一步了解的情况 W Gw!Y1wq
29.the prior year‘s working papers 以前年度工作底稿 ^qO=~U!{
30.minutes of meeting 会议纪要 yv)nW::D(
31.business risks 经营风险 0sDwTb"
32.appropriateness 适当性 nca ttp
33.accounting estimate 会计估计 +Y)#yGUn
34.management representations 管理层声明 a4( ?]ND~6
35.going concern assumption 持续经营假设 B>Cs&}Y!
36.audit plan 审计计划 j;20JA/b
37.significant audit areas 重点审计领域
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38.error 错误 nS+FX& _
39.fraud舞弊 y168K[p
40.modified or additional procedures 修改或追加审计程序 MJ*]fC3/
41.misappropriation of assets 侵占资产 - ~\. n
42.transactions without substance 虚假交易 KO"Jg-6r|
43.unusual pressures 异常压力 dHG Io
44.the suspected noncompliance 涉嫌存在违法行为 ("E!Jyc!
45.materialiy 重要性 BKQIo)g.G
46.exceed the materiality level 超过重要性水平 *)bd1B#
47.approach the materiality level 接近重要性水平 ;wXY3|@
48.an acceptably low level 可接受水平 ?,:#8.9
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 pSQCT
50.misstatements or omissions 错报或漏报 8 b 8\
51.aggregate 总计 ' )5L _$
52.subsequent events 期后事项 b>QM~mq3^I
53.adjust the financial statements 调整财务报表 =1*%>K
54.perform additional audit procedures 实施追加的审计程序 qA/#IUi) 1
55.audit risk 审计风险 ^+.t-3|U
56.detection risk 检查风险 =0h|yjnL/
57.inappropriate audit opinion 不适当的审计意见 6!+X.+
58.material misstatement 重大的错报 LgP> u?]n
59.tolerable misstatement 可容忍错报 `M?v!]o
60.the acceptable level of detection risk 可接受的检查风险
