1.audit 审计 ]f_6 '|5A
2.attestation 鉴证 ^4`Px/&
3.credibility 可信赖程度 [w
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4.audit of financial statements 财务报表审计 sSQs#+&=[
5.agreed-upon procedures 执行商定程序 ea00\
6.high levels of assurance 高水平保证 mBG=jI "xh
7.compilation 编制 3neIR@W
8.reliability 可靠性 qg}O/K
9.relevance 相关性 }GZ}Q5
10.professional skepticism 职业谨慎 K%Rj8J7|u?
11.objectivity 客观性 LI6hEcM=
12. professional competence 专业胜任能力 V]vc(rH
13.Senior/CPA-in-charge 项目经理 !\,kZ|#>
14.audit engagement letter 业务约定书 ?w+Ix~k
15.recurring audit 连续审计 't9hXzAfW
16.the client 委托人 -~QHqU.
17.change CPA 更换注册会计师 pKjoi{
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18.the existing CPA 现任注册会计师 acw4B5]
19.the successor CPA 后任注册会计师 Xj5~%DZp
20.the preceding CPA前任注册会计师 ?&^?-S% p
21.issue the audit report 出具审计报告 fz3lV
22.expert 专家 A,)VM9M_l
23.the board of directors 董事会 JB&\i#
24.knowledge of the entity‘ s business 了解被审计单位情况 PT5AA8F
25.assess material misstatement risks评估重大错报风险 (
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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 a+9*@z2
27.a general knowledge of —— 初步了解―――的情况 !xKJE:4/,m
28.a more knowledge of—— 进一步了解的情况 C^z\([k0er
29.the prior year‘s working papers 以前年度工作底稿 1<<kA:d
30.minutes of meeting 会议纪要 e[Jem5C
31.business risks 经营风险 DtEwW1J
32.appropriateness 适当性 4
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33.accounting estimate 会计估计 2]c{P\
34.management representations 管理层声明 N*@aDM07
35.going concern assumption 持续经营假设 MCP "GZK6W
36.audit plan 审计计划 /2RajsK
37.significant audit areas 重点审计领域 zA;@@)hwR
38.error 错误 gn{=%`[
39.fraud舞弊 \G2B?>E;
40.modified or additional procedures 修改或追加审计程序 _zu?.I0^
41.misappropriation of assets 侵占资产 7'-j%!#w
42.transactions without substance 虚假交易 ,
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43.unusual pressures 异常压力 @Fpb-Qd"
44.the suspected noncompliance 涉嫌存在违法行为 cf7v[ZZ}
45.materialiy 重要性 DS-fjH\
46.exceed the materiality level 超过重要性水平 Zv_jy@k
47.approach the materiality level 接近重要性水平 4A3nO<oMF
48.an acceptably low level 可接受水平 )kJH5/
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 1H,g=Y
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50.misstatements or omissions 错报或漏报 q,2]5'
51.aggregate 总计 oiH|uIsqR
52.subsequent events 期后事项 8V-\e?&^
53.adjust the financial statements 调整财务报表 2nFy`|aA%
54.perform additional audit procedures 实施追加的审计程序 fN
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55.audit risk 审计风险 cM_Fp
56.detection risk 检查风险 Ji;mHFZ*FU
57.inappropriate audit opinion 不适当的审计意见 TFepxF
58.material misstatement 重大的错报 lZQ/W:OE
59.tolerable misstatement 可容忍错报 c:l]=O
60.the acceptable level of detection risk 可接受的检查风险