1.audit 审计 vyI%3+N@
2.attestation 鉴证 1 mH%H*#
3.credibility 可信赖程度 zf [`~g
4.audit of financial statements 财务报表审计 k~3. MU
5.agreed-upon procedures 执行商定程序 1tMQqI`N
6.high levels of assurance 高水平保证 k(%QIJH
7.compilation 编制 is?2DcSl5
8.reliability 可靠性 8K9$,Ii
9.relevance 相关性 x9W(cKB'S
10.professional skepticism 职业谨慎 `^9(Ot $
11.objectivity 客观性 otJ!UfpR8
12. professional competence 专业胜任能力 =~KsS }`1,
13.Senior/CPA-in-charge 项目经理 Avlz=k1*
14.audit engagement letter 业务约定书 m-/j1GZ*
15.recurring audit 连续审计 os lJC$cy'
16.the client 委托人 o*g|m.SjL
17.change CPA 更换注册会计师 ,TJ D$^
18.the existing CPA 现任注册会计师 zTbVp8\pI
19.the successor CPA 后任注册会计师 ,Gk}"w
20.the preceding CPA前任注册会计师
,m=4@ofX
21.issue the audit report 出具审计报告 C1EtoOv K
22.expert 专家 9#d+RT
23.the board of directors 董事会 8 ho[I]
24.knowledge of the entity‘ s business 了解被审计单位情况 f:B>zp;N
25.assess material misstatement risks评估重大错报风险 b 6(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 mqff]m
27.a general knowledge of —— 初步了解―――的情况 L I >(RMv
28.a more knowledge of—— 进一步了解的情况 ;a{ :%t
29.the prior year‘s working papers 以前年度工作底稿 l`-bFmpA
30.minutes of meeting 会议纪要 X[gn+6WB%
31.business risks 经营风险 <#GB [ kQa
32.appropriateness 适当性 s@hRqGd:
33.accounting estimate 会计估计 Zk8 |K'oHx
34.management representations 管理层声明 bI.t <;
35.going concern assumption 持续经营假设 !2UOC P
36.audit plan 审计计划 ?E%ELs_Dl
37.significant audit areas 重点审计领域 r7]zQIE
38.error 错误 vIl+#9L0
39.fraud舞弊 /walu+]h
40.modified or additional procedures 修改或追加审计程序 0Uk@\[1ox
41.misappropriation of assets 侵占资产 SUKxkc(
42.transactions without substance 虚假交易 *=V7@o
43.unusual pressures 异常压力 I\~ G|B
44.the suspected noncompliance 涉嫌存在违法行为 %?^6).aEK
45.materialiy 重要性 z@Q@^
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46.exceed the materiality level 超过重要性水平 jn >d*9u
47.approach the materiality level 接近重要性水平 :j')E`#
48.an acceptably low level 可接受水平 dz
[!-M
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 OA/WtQ5
50.misstatements or omissions 错报或漏报 `U#55k9^5
51.aggregate 总计 p
Dx-2:}
52.subsequent events 期后事项 ?{w3|Ef&
53.adjust the financial statements 调整财务报表 uEyH2QO
54.perform additional audit procedures 实施追加的审计程序 zA+~7;7E
55.audit risk 审计风险 :c9U>1`g&
56.detection risk 检查风险 '0y9M
XRT
57.inappropriate audit opinion 不适当的审计意见 VvFC -r,=G
58.material misstatement 重大的错报 )irRO 8
59.tolerable misstatement 可容忍错报 #_ Z$2L"U
60.the acceptable level of detection risk 可接受的检查风险
