1.audit 审计 d!X?R}
2.attestation 鉴证 1`AE]
3.credibility 可信赖程度 !'MD8
4.audit of financial statements 财务报表审计 68>zO%
5.agreed-upon procedures 执行商定程序 N|)V/no 6
6.high levels of assurance 高水平保证 gjWH
}(K
7.compilation 编制 N} h%8\
8.reliability 可靠性 "|%fAE
9.relevance 相关性 +=8Po'E^!d
10.professional skepticism 职业谨慎 _t[%@G>P
11.objectivity 客观性 )K6{_~Kc\
12. professional competence 专业胜任能力 yLX#:
nm
13.Senior/CPA-in-charge 项目经理 c8s/`esA
14.audit engagement letter 业务约定书 ~S6N'$
^
15.recurring audit 连续审计 PWU#`>4
16.the client 委托人 \*
#4
17.change CPA 更换注册会计师 CUG<v3\
18.the existing CPA 现任注册会计师 U,S286
19.the successor CPA 后任注册会计师 1GdgF?
4
20.the preceding CPA前任注册会计师 Dw[Q,SE
21.issue the audit report 出具审计报告 <>oW f
22.expert 专家 }>:X|4]
23.the board of directors 董事会 c2f$:XiM
24.knowledge of the entity‘ s business 了解被审计单位情况 zK92:+^C
25.assess material misstatement risks评估重大错报风险 Ne EV!V8
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 Ye6O!,R
27.a general knowledge of —— 初步了解―――的情况 Jp#cFUa t
28.a more knowledge of—— 进一步了解的情况 BYf"l8^,
29.the prior year‘s working papers 以前年度工作底稿 T}TP.!0E
30.minutes of meeting 会议纪要 $gTPW,~s[
31.business risks 经营风险 zE/(F;> FV
32.appropriateness 适当性 c%!wKoD
33.accounting estimate 会计估计 5=986ci$U
34.management representations 管理层声明 `y#C%9#
35.going concern assumption 持续经营假设 qh 3f
36.audit plan 审计计划 "lZ<bG
37.significant audit areas 重点审计领域 n5
8jB:XR(
38.error 错误 GZt] 38V)g
39.fraud舞弊 T1&H!
40.modified or additional procedures 修改或追加审计程序 .#J3UZ
41.misappropriation of assets 侵占资产 QAwj]_
42.transactions without substance 虚假交易 6KG 63`aQ
43.unusual pressures 异常压力 LfApVUm
44.the suspected noncompliance 涉嫌存在违法行为 ZM?r1Z4
45.materialiy 重要性 x TZ5q*Hqx
46.exceed the materiality level 超过重要性水平 zJ`(L
nV
47.approach the materiality level 接近重要性水平 buXG32;
48.an acceptably low level 可接受水平 F! e`i-xt
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 ckbc6F
50.misstatements or omissions 错报或漏报 cFvx*n
51.aggregate 总计 WU\bJ}
52.subsequent events 期后事项 xn8B|axB
53.adjust the financial statements 调整财务报表 z-G (!]:
54.perform additional audit procedures 实施追加的审计程序 -c@ 5qe>
55.audit risk 审计风险 Qg!*=<b
56.detection risk 检查风险 &L]*]Xz;
57.inappropriate audit opinion 不适当的审计意见 $H} Mn"G
58.material misstatement 重大的错报 -pu\p-Z
59.tolerable misstatement 可容忍错报 9 a%@j
]
60.the acceptable level of detection risk 可接受的检查风险