1.audit 审计 :@@A
2.attestation 鉴证 L..X)-D2n
3.credibility 可信赖程度 6 XOu~+7
4.audit of financial statements 财务报表审计 }jY[| >z
5.agreed-upon procedures 执行商定程序 W6xjqNU
6.high levels of assurance 高水平保证 2bn@:71`
7.compilation 编制 tId !C
8.reliability 可靠性 2eR+dT
9.relevance 相关性 ox=7N{+`J
10.professional skepticism 职业谨慎 *"QE1Fum'
11.objectivity 客观性 SX=0f^
12. professional competence 专业胜任能力 6[h$r/GXh"
13.Senior/CPA-in-charge 项目经理 E#2k|TpH4
14.audit engagement letter 业务约定书 -z 5k4Y
15.recurring audit 连续审计 ~!d)J
16.the client 委托人 FqUt uN
17.change CPA 更换注册会计师 vB YT)S
18.the existing CPA 现任注册会计师 &P{p\ v2Y
19.the successor CPA 后任注册会计师 L,A-G"z0Z
20.the preceding CPA前任注册会计师 73z|'0.
21.issue the audit report 出具审计报告 AB&wn>q
22.expert 专家 u r.T YKF
23.the board of directors 董事会 n`T[eb~
24.knowledge of the entity‘ s business 了解被审计单位情况 .
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25.assess material misstatement risks评估重大错报风险 V =aoB
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 S}[:;p?F`
27.a general knowledge of —— 初步了解―――的情况 +ZA\M:^b
28.a more knowledge of—— 进一步了解的情况 ?M-8Fp3 +
29.the prior year‘s working papers 以前年度工作底稿 Cz);mOb%M%
30.minutes of meeting 会议纪要 07"Oj9NlA
31.business risks 经营风险 5F sj_wFk
32.appropriateness 适当性 o4 g
33.accounting estimate 会计估计 kmr
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34.management representations 管理层声明 "gikX/Co=
35.going concern assumption 持续经营假设 >Wit"p
36.audit plan 审计计划 V\`="
37.significant audit areas 重点审计领域 |wb(rua
38.error 错误 YB3=ij!K
39.fraud舞弊 /^eemx
40.modified or additional procedures 修改或追加审计程序 ZUJOBjb`
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41.misappropriation of assets 侵占资产 UG'U
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42.transactions without substance 虚假交易 ^t
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43.unusual pressures 异常压力 Hh;6B!zb+
44.the suspected noncompliance 涉嫌存在违法行为 {BCjVmY
45.materialiy 重要性 z slEUTj)
46.exceed the materiality level 超过重要性水平 h5JwB<8
47.approach the materiality level 接近重要性水平 wVJ
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48.an acceptably low level 可接受水平 J'c9577$
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 L.:QI<n
50.misstatements or omissions 错报或漏报 ^`MDP`M;
51.aggregate 总计 (4f9wrK
52.subsequent events 期后事项 71&+dC
53.adjust the financial statements 调整财务报表 6Oba}`)q9
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 :Sn3|`HDm
56.detection risk 检查风险 {bW3%iU
57.inappropriate audit opinion 不适当的审计意见 DF|lUO]:
58.material misstatement 重大的错报 8si^HEQ8
59.tolerable misstatement 可容忍错报 b{>dOI*.}
60.the acceptable level of detection risk 可接受的检查风险