1.audit 审计 `<| <1,
2.attestation 鉴证 x#
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3.credibility 可信赖程度 6-J}ZfGj
4.audit of financial statements 财务报表审计 RO%M9LISI
5.agreed-upon procedures 执行商定程序 #M+_Lk3
6.high levels of assurance 高水平保证 .]
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7.compilation 编制 V`W ']
8.reliability 可靠性 J2!
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9.relevance 相关性 EN":}!E:
10.professional skepticism 职业谨慎 z,2*3Be6V
11.objectivity 客观性 cs9h\]ZA
12. professional competence 专业胜任能力 .cw)Y#;IG
13.Senior/CPA-in-charge 项目经理 ,R3TFVV!?
14.audit engagement letter 业务约定书 [?
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15.recurring audit 连续审计 }Q ]- Y :
16.the client 委托人 h{$k%YJ?
17.change CPA 更换注册会计师 .QwB7+
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18.the existing CPA 现任注册会计师 g`fMHU7
19.the successor CPA 后任注册会计师 dGkw% 3[
20.the preceding CPA前任注册会计师 Md~._@`|K
21.issue the audit report 出具审计报告 Y Q .Xl_
22.expert 专家 S_O
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23.the board of directors 董事会 ZZTf/s*
24.knowledge of the entity‘ s business 了解被审计单位情况 2/uZ2N |S
25.assess material misstatement risks评估重大错报风险 A*81}P_
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l}/&6hI+d
27.a general knowledge of —— 初步了解―――的情况 pL`Q+}c}
28.a more knowledge of—— 进一步了解的情况 J[hmY= ,
29.the prior year‘s working papers 以前年度工作底稿 o|c6=77043
30.minutes of meeting 会议纪要 z/f._Z(
31.business risks 经营风险 #)twk `!^
32.appropriateness 适当性 :
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33.accounting estimate 会计估计 WWZ<[[ >
34.management representations 管理层声明 7wP I)]$
35.going concern assumption 持续经营假设 d
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36.audit plan 审计计划 r Dlu&
37.significant audit areas 重点审计领域 tgi%#8ZDpz
38.error 错误 XBkau m4j
39.fraud舞弊 rwP)TJh"
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 Jvsy
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42.transactions without substance 虚假交易 z>,M@ @
43.unusual pressures 异常压力 3!fR'L/i
44.the suspected noncompliance 涉嫌存在违法行为 _X;,,VEV!
45.materialiy 重要性 dh [kx
46.exceed the materiality level 超过重要性水平 xE^G*<mj:
47.approach the materiality level 接近重要性水平 F8{gJaP x
48.an acceptably low level 可接受水平 YGLq ~A
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 lX"m |W
50.misstatements or omissions 错报或漏报 {#,5C H')
51.aggregate 总计 K\XQ E50
52.subsequent events 期后事项 Tj_K5uccU}
53.adjust the financial statements 调整财务报表 S#B%[3@
54.perform additional audit procedures 实施追加的审计程序 fKq r$59>
55.audit risk 审计风险 V;"2=)X
56.detection risk 检查风险 X';qcn_^
57.inappropriate audit opinion 不适当的审计意见 h9<PP2.(
58.material misstatement 重大的错报 ly0L)L]\
59.tolerable misstatement 可容忍错报 7 vFmB
60.the acceptable level of detection risk 可接受的检查风险
