1.audit 审计 mNKcaM?h
2.attestation 鉴证 vQ8$C 3
3.credibility 可信赖程度 ~T!D:2G
4.audit of financial statements 财务报表审计 S2:G #%EAa
5.agreed-upon procedures 执行商定程序 ufo\p=pGG
6.high levels of assurance 高水平保证 : eFyd`Syw
7.compilation 编制 J~)JsAXAI
8.reliability 可靠性 =Y*zF>#lP
9.relevance 相关性 ?I"Fm
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10.professional skepticism 职业谨慎 L~*nI d
11.objectivity 客观性 6\US eZh
12. professional competence 专业胜任能力 <.:mp1,8V
13.Senior/CPA-in-charge 项目经理 P5__[aTD
14.audit engagement letter 业务约定书 S^{tRPF%d
15.recurring audit 连续审计 Daq lL
16.the client 委托人 u3\_![Jt?
17.change CPA 更换注册会计师 y=zs6HaS
18.the existing CPA 现任注册会计师 FTu<$`!1L
19.the successor CPA 后任注册会计师 )i[K1$x2
20.the preceding CPA前任注册会计师 X0 ]Se(
21.issue the audit report 出具审计报告 8i
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22.expert 专家 7>f)pfLM
23.the board of directors 董事会 (dP9`Na]
24.knowledge of the entity‘ s business 了解被审计单位情况 MbeK{8~E%l
25.assess material misstatement risks评估重大错报风险 FpZ5@
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 JPpNCC.b
27.a general knowledge of —— 初步了解―――的情况 %' ea W
28.a more knowledge of—— 进一步了解的情况 rh T!8dTk
29.the prior year‘s working papers 以前年度工作底稿 et<@3wyd]
30.minutes of meeting 会议纪要 #M<u^$Jz
31.business risks 经营风险 |nY+Nen7
32.appropriateness 适当性 /w2NO9Q
33.accounting estimate 会计估计 oI"gQFGu`u
34.management representations 管理层声明 tR(L>ZG{
35.going concern assumption 持续经营假设 cFHS MRB|P
36.audit plan 审计计划 Yu:($//w
37.significant audit areas 重点审计领域 ^_/gM[H .
38.error 错误 B-V
39.fraud舞弊 O^IS:\JX&
40.modified or additional procedures 修改或追加审计程序 ([]\7}+8
41.misappropriation of assets 侵占资产 H>wXQ5 ?W;
42.transactions without substance 虚假交易 g
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43.unusual pressures 异常压力 0>:`|IGnT2
44.the suspected noncompliance 涉嫌存在违法行为 +1Pu29B0
45.materialiy 重要性 EUS^Gtc
46.exceed the materiality level 超过重要性水平 tD])&0"(
47.approach the materiality level 接近重要性水平 RQ,X0 pS
48.an acceptably low level 可接受水平 ;Bat--K7+
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 M1I4O t
50.misstatements or omissions 错报或漏报 ~>$z1o&}.
51.aggregate 总计 &Q t1~#1
52.subsequent events 期后事项 -v=tM6
53.adjust the financial statements 调整财务报表 qot {#tk
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54.perform additional audit procedures 实施追加的审计程序 ;0}C2Cz'
55.audit risk 审计风险 Ox6^=D "
56.detection risk 检查风险 Tvw(S q};
57.inappropriate audit opinion 不适当的审计意见 :fQN_*B4@4
58.material misstatement 重大的错报 A/.z. K
59.tolerable misstatement 可容忍错报 be'&tsZ9
60.the acceptable level of detection risk 可接受的检查风险
