1.audit 审计 <GgtP55
2.attestation 鉴证 pb6^sA%l
3.credibility 可信赖程度 UX'NJ1f
4.audit of financial statements 财务报表审计 1R%`i'$/
5.agreed-upon procedures 执行商定程序 JX/4=..
6.high levels of assurance 高水平保证 4_762Gu%
7.compilation 编制 I,<54?vS
8.reliability 可靠性 )cKtc
9.relevance 相关性 Wj j2J8B
10.professional skepticism 职业谨慎 hRa(<Z K
11.objectivity 客观性 c`i=(D<
12. professional competence 专业胜任能力 uWB:"&!^
13.Senior/CPA-in-charge 项目经理 IO!1|JMr6
14.audit engagement letter 业务约定书 +:]Aqyc\
15.recurring audit 连续审计 RD$tc~@UB
16.the client 委托人 y^QYlZO
17.change CPA 更换注册会计师 dXcPWbrU4
18.the existing CPA 现任注册会计师 y{`(|,[
19.the successor CPA 后任注册会计师 g{W6a2
20.the preceding CPA前任注册会计师 y+";
21.issue the audit report 出具审计报告 i$JG^6,O
22.expert 专家 mo#0q&ZQ
23.the board of directors 董事会 4-+ozC{
24.knowledge of the entity‘ s business 了解被审计单位情况 45)ogg2
25.assess material misstatement risks评估重大错报风险 s1Tl.p5
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [|[sYo
27.a general knowledge of —— 初步了解―――的情况 @nx}6?p\,
28.a more knowledge of—— 进一步了解的情况 `$V[;ld(mz
29.the prior year‘s working papers 以前年度工作底稿 RZ|HwYG
30.minutes of meeting 会议纪要 g|._n
31.business risks 经营风险 sUbz)BS#.
32.appropriateness 适当性 C~KWH@
33.accounting estimate 会计估计 nGv23R(?G
34.management representations 管理层声明 uspkn1-
35.going concern assumption 持续经营假设 prlyaq;4
36.audit plan 审计计划 /NW>;J}C
37.significant audit areas 重点审计领域 YBtq0c
38.error 错误 ;5D@kS^
39.fraud舞弊 NF/Ti5y
40.modified or additional procedures 修改或追加审计程序 H-_^TB
41.misappropriation of assets 侵占资产 S!jF:Uc
42.transactions without substance 虚假交易 [%7;f|p?
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 {UdcX~\~
45.materialiy 重要性 bB;~,W&E1
46.exceed the materiality level 超过重要性水平 ]g
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47.approach the materiality level 接近重要性水平 '9-axIj70
48.an acceptably low level 可接受水平 8tLT'2+H#
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 =mKfFeO.
50.misstatements or omissions 错报或漏报 obAs<nk
51.aggregate 总计 HJfQ]p'nK2
52.subsequent events 期后事项 3?.1~ "-J
53.adjust the financial statements 调整财务报表 vo(g0Au)
54.perform additional audit procedures 实施追加的审计程序 <JL\?)}
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55.audit risk 审计风险 `26V`%bPkr
56.detection risk 检查风险 &G-#*OG
57.inappropriate audit opinion 不适当的审计意见 mUrS&&fu8
58.material misstatement 重大的错报 `1fJ:b/M
59.tolerable misstatement 可容忍错报 5)d,G
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60.the acceptable level of detection risk 可接受的检查风险