1.audit 审计 ! Tfij(91
2.attestation 鉴证 D1"7s,Hmu
3.credibility 可信赖程度 P#t
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4.audit of financial statements 财务报表审计 zXre~b03ZS
5.agreed-upon procedures 执行商定程序 =7jEz+w#
6.high levels of assurance 高水平保证 R2^iSl %pj
7.compilation 编制 moO _-@i
8.reliability 可靠性 jxY-u+B
9.relevance 相关性 Fj=NiZ=
10.professional skepticism 职业谨慎 %g^" ]
11.objectivity 客观性 ])$S\fFm
12. professional competence 专业胜任能力 )!-S|s'
13.Senior/CPA-in-charge 项目经理 RO oE%% 8I
14.audit engagement letter 业务约定书 D Vw Cx^
15.recurring audit 连续审计 < 5ZJ]W
16.the client 委托人 -9G]x{>
17.change CPA 更换注册会计师 9*p G?3*I
18.the existing CPA 现任注册会计师 4
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19.the successor CPA 后任注册会计师 JSjYC0e
20.the preceding CPA前任注册会计师 Q-Y@)Mf~?0
21.issue the audit report 出具审计报告 Qa?Q bHc
22.expert 专家 4` 0;^K.
23.the board of directors 董事会 f[M"EMy
24.knowledge of the entity‘ s business 了解被审计单位情况 &|] Fg5
25.assess material misstatement risks评估重大错报风险 },3R%?8 9%
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 JOHp?3 "4
27.a general knowledge of —— 初步了解―――的情况 L4mTs-M.
28.a more knowledge of—— 进一步了解的情况 <Am^z~[
29.the prior year‘s working papers 以前年度工作底稿 \]GGVI ;u
30.minutes of meeting 会议纪要 qid1b
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31.business risks 经营风险 B#4 S/d{/
32.appropriateness 适当性 fa J8 zX
33.accounting estimate 会计估计 ^ N_`^m
34.management representations 管理层声明 B2"+Hwbk
35.going concern assumption 持续经营假设 <on)"{W13
36.audit plan 审计计划 Ko}7 $2^
37.significant audit areas 重点审计领域 &`5 :G LV
38.error 错误 L`bo#,eg6
39.fraud舞弊 fa.f(c
40.modified or additional procedures 修改或追加审计程序 U#l.E 1Z
41.misappropriation of assets 侵占资产 'Sk 6U]E~
42.transactions without substance 虚假交易 ,dq`EsHg`M
43.unusual pressures 异常压力 w5=EtKTi
44.the suspected noncompliance 涉嫌存在违法行为 {B v `i8e
45.materialiy 重要性 n]Ebwznt-
46.exceed the materiality level 超过重要性水平 ri;r7Y9V9`
47.approach the materiality level 接近重要性水平 M%77u=m
48.an acceptably low level 可接受水平
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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 /iTH0@Kw;
50.misstatements or omissions 错报或漏报 akY6D]M
51.aggregate 总计 gGD]t;<u
52.subsequent events 期后事项 ;
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53.adjust the financial statements 调整财务报表 5vl2yN
54.perform additional audit procedures 实施追加的审计程序 UvoG< ;
55.audit risk 审计风险 ,9+nfj
56.detection risk 检查风险 0c{Gr 0[>
57.inappropriate audit opinion 不适当的审计意见 13]y) (
58.material misstatement 重大的错报 DOA[iT";4
59.tolerable misstatement 可容忍错报 LE Jlo%M
60.the acceptable level of detection risk 可接受的检查风险
