1.audit 审计 } 91mQ`
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2.attestation 鉴证 99 !{[gOv
3.credibility 可信赖程度 >jX
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4.audit of financial statements 财务报表审计 xplo Fw ~
5.agreed-upon procedures 执行商定程序 ~& 5&s
6.high levels of assurance 高水平保证 Y(y 9l{'
7.compilation 编制 |nEV Oy>'
8.reliability 可靠性 {}pqxouE
9.relevance 相关性 1q C:3
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10.professional skepticism 职业谨慎 >fye^Tx
11.objectivity 客观性 |mk}@OEf
12. professional competence 专业胜任能力 uit-Q5@~
13.Senior/CPA-in-charge 项目经理 * |H Z&}
14.audit engagement letter 业务约定书 B"PHJj
15.recurring audit 连续审计 ,0Zn hS)kq
16.the client 委托人 B Z?W>'B%$
17.change CPA 更换注册会计师 <KwK
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18.the existing CPA 现任注册会计师 Tq84Fn!HJ>
19.the successor CPA 后任注册会计师 olMO+-USP
20.the preceding CPA前任注册会计师 vS YKe
21.issue the audit report 出具审计报告 VK' T[5e
22.expert 专家
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23.the board of directors 董事会 [S]!+YBK
24.knowledge of the entity‘ s business 了解被审计单位情况 _GO+fB /Q1
25.assess material misstatement risks评估重大错报风险 |2@en=EYk
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 &^IcL !t[
27.a general knowledge of —— 初步了解―――的情况 z"K(
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28.a more knowledge of—— 进一步了解的情况 ^
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29.the prior year‘s working papers 以前年度工作底稿 hR r1#'&
30.minutes of meeting 会议纪要 9*KMbd ^T
31.business risks 经营风险 b!]0mXU
32.appropriateness 适当性 2Nn1- wdhb
33.accounting estimate 会计估计 JblmXqtC
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 (kC} ,}
36.audit plan 审计计划 d>, V
37.significant audit areas 重点审计领域 ]1?=jlUl
38.error 错误 yIIET
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39.fraud舞弊 Q)S>VDLA
40.modified or additional procedures 修改或追加审计程序 *w/WHQ`xI
41.misappropriation of assets 侵占资产 8* y
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42.transactions without substance 虚假交易 p0
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43.unusual pressures 异常压力 CofH}-
44.the suspected noncompliance 涉嫌存在违法行为 s^>lOQ=
45.materialiy 重要性 qon{
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46.exceed the materiality level 超过重要性水平 Mi}I0yhVm
47.approach the materiality level 接近重要性水平 Px?Ao0)Z,
48.an acceptably low level 可接受水平 Xoc sSs
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 S9p?*
50.misstatements or omissions 错报或漏报 'e]HP-Y
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51.aggregate 总计 D#7_T KX
52.subsequent events 期后事项 j`R <90~/
53.adjust the financial statements 调整财务报表 \E@s_fQ]
54.perform additional audit procedures 实施追加的审计程序 o-~~,
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55.audit risk 审计风险 %5h^` lp
56.detection risk 检查风险 >`89N'lZBm
57.inappropriate audit opinion 不适当的审计意见 e8WEz
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58.material misstatement 重大的错报 " #pzZ)Zh
59.tolerable misstatement 可容忍错报 e3eVvl5]
60.the acceptable level of detection risk 可接受的检查风险
