1.audit 审计 2fF NJ
2.attestation 鉴证 WK:~2m&y
3.credibility 可信赖程度 f /eT4y
4.audit of financial statements 财务报表审计 /^P ^K
5.agreed-upon procedures 执行商定程序 S%kE<M?
6.high levels of assurance 高水平保证 05=O5
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7.compilation 编制 f?2Y np=@
8.reliability 可靠性 ;7K5Bo
9.relevance 相关性 bxqXFy/I
10.professional skepticism 职业谨慎 ^qIp+[/'
11.objectivity 客观性 p ! zC
12. professional competence 专业胜任能力 B. '@~$
13.Senior/CPA-in-charge 项目经理 j/ #kO?
14.audit engagement letter 业务约定书 c zL[W2l
15.recurring audit 连续审计 *<Fz1~%*
16.the client 委托人 xQk]a1
17.change CPA 更换注册会计师 [WRs1$5
18.the existing CPA 现任注册会计师 nyw, Fu
19.the successor CPA 后任注册会计师 \#m;L /D
20.the preceding CPA前任注册会计师 agM.-MK
21.issue the audit report 出具审计报告 `$nMTx]Y
22.expert 专家 gD@ &/j7
23.the board of directors 董事会 |pqLwnO u
24.knowledge of the entity‘ s business 了解被审计单位情况 {5
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25.assess material misstatement risks评估重大错报风险 V/"XC3/n*
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 ?0DCjh8We
27.a general knowledge of —— 初步了解―――的情况 e\%QHoi>u
28.a more knowledge of—— 进一步了解的情况 n AoGG0$5
29.the prior year‘s working papers 以前年度工作底稿 =c(_$|0
30.minutes of meeting 会议纪要 5#80`/w^U
31.business risks 经营风险 dt',)i 8D
32.appropriateness 适当性 \Y
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33.accounting estimate 会计估计 6@]Xwq
34.management representations 管理层声明 pyT+ba#
35.going concern assumption 持续经营假设 --Dw
36.audit plan 审计计划 o~NeS|a
37.significant audit areas 重点审计领域 ed'}ReLK
38.error 错误 -,TBUWg
39.fraud舞弊 zt[TShD^
40.modified or additional procedures 修改或追加审计程序 P qagep d
41.misappropriation of assets 侵占资产 ^R,5T}J.
42.transactions without substance 虚假交易 h| !B;D
43.unusual pressures 异常压力 k]qZOO}
44.the suspected noncompliance 涉嫌存在违法行为 ;}A#ws_CD_
45.materialiy 重要性 1 _f
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46.exceed the materiality level 超过重要性水平 xv$^%(Ujp
47.approach the materiality level 接近重要性水平 T
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48.an acceptably low level 可接受水平 cEsBKaN
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 FT[oM<M\Xd
50.misstatements or omissions 错报或漏报 r[TS#hQ
51.aggregate 总计 dsR{
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52.subsequent events 期后事项 G qk"%irZ
53.adjust the financial statements 调整财务报表 #_2V@F+,
54.perform additional audit procedures 实施追加的审计程序 0Y)b31
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55.audit risk 审计风险 \S=!la_T@m
56.detection risk 检查风险 pvI(hjMYPk
57.inappropriate audit opinion 不适当的审计意见 $- =aqUU
58.material misstatement 重大的错报 "*RCV6{
59.tolerable misstatement 可容忍错报 hX`WVVoF
60.the acceptable level of detection risk 可接受的检查风险
