1.audit 审计 Y5GN7.
2.attestation 鉴证 SSF:PTeG>
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 j-1V,V=
5.agreed-upon procedures 执行商定程序 UmVn: a
6.high levels of assurance 高水平保证 j_r O_m <8
7.compilation 编制 =cl#aS}e8
8.reliability 可靠性 h~#F2#.
9.relevance 相关性 l\{Qnb(
10.professional skepticism 职业谨慎 "Y+ VNS
11.objectivity 客观性 E^rBs2;9
12. professional competence 专业胜任能力 Wmd@%K
13.Senior/CPA-in-charge 项目经理 |^ 8 ND #x
14.audit engagement letter 业务约定书 epnZ Gz,A
15.recurring audit 连续审计 )isS^O$qH
16.the client 委托人 uN<=v&]q
17.change CPA 更换注册会计师 K7&]| ^M9
18.the existing CPA 现任注册会计师 wetu. aMp
19.the successor CPA 后任注册会计师 .$-;`&0cZ
20.the preceding CPA前任注册会计师 \>:t={>;
21.issue the audit report 出具审计报告 {1)b LG|$
22.expert 专家 C,W@C
23.the board of directors 董事会 e2=}qE7
24.knowledge of the entity‘ s business 了解被审计单位情况 m%J?5rR3
25.assess material misstatement risks评估重大错报风险 1^$hb Rq
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p_Xfj2E4c
27.a general knowledge of —— 初步了解―――的情况 )$^xbC#j`3
28.a more knowledge of—— 进一步了解的情况 %@:>hQ2 ;
29.the prior year‘s working papers 以前年度工作底稿 G%~V b
30.minutes of meeting 会议纪要 0t!Z
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31.business risks 经营风险 "T5jz#H#/
32.appropriateness 适当性 bsu?Q'q
33.accounting estimate 会计估计 A/=cGE
34.management representations 管理层声明 ;*qXjv&
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35.going concern assumption 持续经营假设 On);SN'
36.audit plan 审计计划 L?u {v X
37.significant audit areas 重点审计领域 dwB#k$VIOw
38.error 错误 3)VO{C
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39.fraud舞弊 c= 2E/x?
40.modified or additional procedures 修改或追加审计程序 GTh GV"
41.misappropriation of assets 侵占资产 ^kNVQJiZyG
42.transactions without substance 虚假交易 Q% aF
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43.unusual pressures 异常压力 nycJZ}f:wP
44.the suspected noncompliance 涉嫌存在违法行为 eJqx,W5MK]
45.materialiy 重要性 3\ajnd|
46.exceed the materiality level 超过重要性水平 7x`$ A
47.approach the materiality level 接近重要性水平 1<@lM8&.kO
48.an acceptably low level 可接受水平 g s1
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 1N _"Mm{
51.aggregate 总计 d
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52.subsequent events 期后事项 u*l>)_HD
53.adjust the financial statements 调整财务报表 7Z]?a
54.perform additional audit procedures 实施追加的审计程序 h(q4
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55.audit risk 审计风险 [ x>Pf1
56.detection risk 检查风险 # d"M(nt
57.inappropriate audit opinion 不适当的审计意见 = X'EDw
58.material misstatement 重大的错报 WClprSl
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59.tolerable misstatement 可容忍错报 v0WB.`rO
60.the acceptable level of detection risk 可接受的检查风险
