1.audit 审计 7B hi72&6
2.attestation 鉴证 UlN+
3.credibility 可信赖程度 Htf|VpzMb
4.audit of financial statements 财务报表审计 D|[~Py
5.agreed-upon procedures 执行商定程序 Z?^~f}+
6.high levels of assurance 高水平保证 BtN@P23>k.
7.compilation 编制 qh)o44/
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8.reliability 可靠性 Q!<b"8V]
9.relevance 相关性 6R+m;'
10.professional skepticism 职业谨慎 M "eiKX
11.objectivity 客观性 *h
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12. professional competence 专业胜任能力 \y9 ( b
13.Senior/CPA-in-charge 项目经理 PZQ n]lbak
14.audit engagement letter 业务约定书 ( bk~,n_
15.recurring audit 连续审计 0b0.xz\~U
16.the client 委托人 :N<ZO`l?
17.change CPA 更换注册会计师 i(XcNnn6
18.the existing CPA 现任注册会计师 jMvWS71
19.the successor CPA 后任注册会计师 x7=5 ;gf/X
20.the preceding CPA前任注册会计师 C"I:^&sL
21.issue the audit report 出具审计报告 ^y,% Tv>
22.expert 专家 a~_5N&~pi
23.the board of directors 董事会 ZCZY gf@
24.knowledge of the entity‘ s business 了解被审计单位情况 85<zl|ZD
25.assess material misstatement risks评估重大错报风险 b NBpt}$
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 ! `yg bI.
27.a general knowledge of —— 初步了解―――的情况 #
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28.a more knowledge of—— 进一步了解的情况 xA-O?s"CY
29.the prior year‘s working papers 以前年度工作底稿 P%v7(bqL4+
30.minutes of meeting 会议纪要 &xlz80%
31.business risks 经营风险 at@B>Rb
32.appropriateness 适当性 > !thxG/_
33.accounting estimate 会计估计 {BBL`tg60
34.management representations 管理层声明 vt3yCS
35.going concern assumption 持续经营假设 }>\+eG
36.audit plan 审计计划 XAV|xlfm
37.significant audit areas 重点审计领域 !YlyUHD
38.error 错误 dHnR)[?e
39.fraud舞弊 ^@'LF
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40.modified or additional procedures 修改或追加审计程序 R <+K&_
41.misappropriation of assets 侵占资产 C ebl"3Q
42.transactions without substance 虚假交易 + j._NRXRH
43.unusual pressures 异常压力 |@]`"
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44.the suspected noncompliance 涉嫌存在违法行为 Z ?H#= |U
45.materialiy 重要性 *7'}"@@
46.exceed the materiality level 超过重要性水平 _h4{Sx
47.approach the materiality level 接近重要性水平 &}P{w
48.an acceptably low level 可接受水平 3_JxpQg
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 D S,"^K
50.misstatements or omissions 错报或漏报 IiG~l+V~
51.aggregate 总计 fdIk{o
52.subsequent events 期后事项 XY]|OZ7(
53.adjust the financial statements 调整财务报表 Tz H*?bpP
54.perform additional audit procedures 实施追加的审计程序 ho#]i$b}f2
55.audit risk 审计风险 0Bx.jx0?
56.detection risk 检查风险 rULrGoM
57.inappropriate audit opinion 不适当的审计意见 b$kCy Og
58.material misstatement 重大的错报 Zk*/~f|\
59.tolerable misstatement 可容忍错报 IG?044Y
60.the acceptable level of detection risk 可接受的检查风险
