1.audit 审计 \N'hbT =
2.attestation 鉴证 b#/V ;
3.credibility 可信赖程度 4iL.4Uj{N
4.audit of financial statements 财务报表审计 X
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5.agreed-upon procedures 执行商定程序 ;XKo44%
6.high levels of assurance 高水平保证 6T}
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7.compilation 编制 C+Fh$
8.reliability 可靠性 Vsm%h^]d
9.relevance 相关性 mcP{-oJ0W
10.professional skepticism 职业谨慎 TnMVHO-
11.objectivity 客观性 '.}6] l
12. professional competence 专业胜任能力 Os]!B2j14
13.Senior/CPA-in-charge 项目经理 +Y.uZJ6+
14.audit engagement letter 业务约定书 g:uaI
15.recurring audit 连续审计 32)&;
16.the client 委托人 Qw{\sCH>
17.change CPA 更换注册会计师 r(?'Y y
18.the existing CPA 现任注册会计师 Le#E! sU
19.the successor CPA 后任注册会计师 Aoy1<8WP%
20.the preceding CPA前任注册会计师 a?xq*|?
21.issue the audit report 出具审计报告 sJjl)Qs)T
22.expert 专家 /pSUn"3
23.the board of directors 董事会 dwf #~7h_
24.knowledge of the entity‘ s business 了解被审计单位情况 tnKpn-LPA
25.assess material misstatement risks评估重大错报风险 I/ e2,
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 b;~EJ
27.a general knowledge of —— 初步了解―――的情况 5@r_<J< >
28.a more knowledge of—— 进一步了解的情况 2y
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29.the prior year‘s working papers 以前年度工作底稿 X&FuqB
30.minutes of meeting 会议纪要 ; ei<Q =[
31.business risks 经营风险 ]<o.aMdV
32.appropriateness 适当性 .9[8H:Fe
33.accounting estimate 会计估计 FRJ:y m=E
34.management representations 管理层声明 X'3`Q S:!
35.going concern assumption 持续经营假设 -Uhl
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36.audit plan 审计计划 fjK]m.w
37.significant audit areas 重点审计领域 wr;|\<c
38.error 错误 JK ^B +.
39.fraud舞弊 )T$f k
40.modified or additional procedures 修改或追加审计程序 6{Cu~G{]N
41.misappropriation of assets 侵占资产 kgbr+Yw2X
42.transactions without substance 虚假交易 P/1UCITq}
43.unusual pressures 异常压力 lJz?QI1
44.the suspected noncompliance 涉嫌存在违法行为 T$N08aju#
45.materialiy 重要性 0 z'={6,
46.exceed the materiality level 超过重要性水平 <>5:u
47.approach the materiality level 接近重要性水平 6UzT]" LR;
48.an acceptably low level 可接受水平 ;]#4p8lh+
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 z"P,=M6De
50.misstatements or omissions 错报或漏报 z7us*8X{
51.aggregate 总计 ^1FZ`2u;
52.subsequent events 期后事项 >I 66R;
53.adjust the financial statements 调整财务报表 coP$7Q .
54.perform additional audit procedures 实施追加的审计程序 /NN[g z
55.audit risk 审计风险 5 1CU@1Ie
56.detection risk 检查风险 )z c8bS
57.inappropriate audit opinion 不适当的审计意见 I?B,rT3 h
58.material misstatement 重大的错报 s2' :&5(
59.tolerable misstatement 可容忍错报 >-@{ vyoOy
60.the acceptable level of detection risk 可接受的检查风险
