1.audit 审计 b-wFnMXk+
2.attestation 鉴证 f9!wO';P6
3.credibility 可信赖程度 !Y5O3^I=u
4.audit of financial statements 财务报表审计 R# gip
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 &K}!R$[,:P
7.compilation 编制 %c
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8.reliability 可靠性 ~v2_vEu}JX
9.relevance 相关性 m(?M]CH(A
10.professional skepticism 职业谨慎 5pz%DhjLo
11.objectivity 客观性 "= H
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12. professional competence 专业胜任能力 R}*e% EG/
13.Senior/CPA-in-charge 项目经理 r..\(r
14.audit engagement letter 业务约定书 .aF+>#V=Q
15.recurring audit 连续审计
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16.the client 委托人 ]XU? Wg
17.change CPA 更换注册会计师 ze]2- B4
18.the existing CPA 现任注册会计师 ]^"*Fdn
19.the successor CPA 后任注册会计师 TR]~r2z
20.the preceding CPA前任注册会计师 eEXer>Rm
21.issue the audit report 出具审计报告 'a*tee ^RS
22.expert 专家 1S <V,9(
23.the board of directors 董事会 <kt,aMw[*
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 [|e7oNT(Q
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'|`R+~}
27.a general knowledge of —— 初步了解―――的情况 ]7Tjt A.\q
28.a more knowledge of—— 进一步了解的情况 J'|qF S
29.the prior year‘s working papers 以前年度工作底稿 O n#RYy^}
30.minutes of meeting 会议纪要 <1>\?$)D
31.business risks 经营风险 crUt8L-B4
32.appropriateness 适当性 g6+}'MN:5
33.accounting estimate 会计估计 o`7Bvh2
34.management representations 管理层声明 ?$v#;n?@I
35.going concern assumption 持续经营假设 #"=_GA^.{
36.audit plan 审计计划 6 I"Q9(
37.significant audit areas 重点审计领域 +U%
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38.error 错误 -Z
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39.fraud舞弊 pX+ `qxF\
40.modified or additional procedures 修改或追加审计程序 pl%3RVpoc
41.misappropriation of assets 侵占资产 1W;q(#q
42.transactions without substance 虚假交易 XX#YiG4|J
43.unusual pressures 异常压力 rX dI`l#
44.the suspected noncompliance 涉嫌存在违法行为 #toKT_
45.materialiy 重要性 =EgiV<6vcH
46.exceed the materiality level 超过重要性水平 UJ<eF/KSmG
47.approach the materiality level 接近重要性水平 4#!NVI3t
48.an acceptably low level 可接受水平 !0{": 4 \
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 /w$<0hH#'8
50.misstatements or omissions 错报或漏报 kK>PFk(
51.aggregate 总计 ({87311%
52.subsequent events 期后事项 U
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53.adjust the financial statements 调整财务报表 H[BY(a@c
54.perform additional audit procedures 实施追加的审计程序 ggIz) </
55.audit risk 审计风险 7g[T#B'/x,
56.detection risk 检查风险 xQ=[0!p+
57.inappropriate audit opinion 不适当的审计意见 d~u+:[\=/
58.material misstatement 重大的错报 iZ yhj%#
59.tolerable misstatement 可容忍错报 y".uu+hL`
60.the acceptable level of detection risk 可接受的检查风险
