1.audit 审计 ?m 5"|f\
2.attestation 鉴证 .,'4&} N}
3.credibility 可信赖程度 hunlKIg
4.audit of financial statements 财务报表审计 !.# g
5.agreed-upon procedures 执行商定程序 QPp31o.!5
6.high levels of assurance 高水平保证 MaPhG<?
7.compilation 编制 /YPG_,lRA
8.reliability 可靠性 KY<
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9.relevance 相关性 xv147"w'v
10.professional skepticism 职业谨慎 /oEDA^qx
11.objectivity 客观性 aLLI\3
12. professional competence 专业胜任能力 _-{=Z=?6}
13.Senior/CPA-in-charge 项目经理 cr0 /.Zv)
14.audit engagement letter 业务约定书 %LHt {:9.
15.recurring audit 连续审计 ,@ p4HN*
16.the client 委托人 C a ED(0
17.change CPA 更换注册会计师 Z3wdk6%:}
18.the existing CPA 现任注册会计师 yRQ1Szbjli
19.the successor CPA 后任注册会计师 Z;+;_Cw
20.the preceding CPA前任注册会计师 @Kt
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21.issue the audit report 出具审计报告 &'PLOyWw
22.expert 专家 Kn1u1@&Xd
23.the board of directors 董事会 %sZ3
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24.knowledge of the entity‘ s business 了解被审计单位情况 elKp?YN
25.assess material misstatement risks评估重大错报风险 @HI@ PZ>
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 ?G9DSk?6%Z
27.a general knowledge of —— 初步了解―――的情况 \jZ
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28.a more knowledge of—— 进一步了解的情况 qD"~5vtLqQ
29.the prior year‘s working papers 以前年度工作底稿 KDP& I J
30.minutes of meeting 会议纪要 & q-P O
31.business risks 经营风险 n]w%bKc-9
32.appropriateness 适当性 $@^\zg1n
33.accounting estimate 会计估计 T$ FKn
34.management representations 管理层声明 2XUIC^<@s
35.going concern assumption 持续经营假设 " \~>[on
36.audit plan 审计计划 ebL0 cK?
37.significant audit areas 重点审计领域 $Sm iN'7;
38.error 错误 YGyw^$.w
39.fraud舞弊 Pu!C,7vUQ
40.modified or additional procedures 修改或追加审计程序 !3c+}j -j
41.misappropriation of assets 侵占资产 r4 5}o
42.transactions without substance 虚假交易 sy(bL _%
43.unusual pressures 异常压力 WT,dTn;W
44.the suspected noncompliance 涉嫌存在违法行为 71<4q {n
45.materialiy 重要性 3-;<G
46.exceed the materiality level 超过重要性水平 + Swl$ab
47.approach the materiality level 接近重要性水平 &jnBD r
48.an acceptably low level 可接受水平 if1)AE-
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 1"<{_&d1
50.misstatements or omissions 错报或漏报 3WGOftLzt
51.aggregate 总计 / a}N6KUi
52.subsequent events 期后事项 u
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53.adjust the financial statements 调整财务报表 E 6Uj8]P`
54.perform additional audit procedures 实施追加的审计程序 %[L/JJbP&Z
55.audit risk 审计风险 j:48l[;ed
56.detection risk 检查风险 mH<|.7~0
57.inappropriate audit opinion 不适当的审计意见 HmsXV_B8[Y
58.material misstatement 重大的错报 r|bGn#^
59.tolerable misstatement 可容忍错报 .[:WMCc\
60.the acceptable level of detection risk 可接受的检查风险
