1.audit 审计 EW|$qLg
2.attestation 鉴证 >=[uLY[aK
3.credibility 可信赖程度 Up{[baWF
4.audit of financial statements 财务报表审计 &cL1
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5.agreed-upon procedures 执行商定程序 ux<|8S
6.high levels of assurance 高水平保证 4p,:}h
7.compilation 编制 bZNqv-5 4h
8.reliability 可靠性 T9
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9.relevance 相关性 q2*A'C
10.professional skepticism 职业谨慎 Z+&V >
11.objectivity 客观性 N[p o)}hp
12. professional competence 专业胜任能力 |tGUx*NN
13.Senior/CPA-in-charge 项目经理 Z1eT> 6|]r
14.audit engagement letter 业务约定书 `G qe]ZE#"
15.recurring audit 连续审计 pcy;]U ?
16.the client 委托人 7q+D }+ Xf
17.change CPA 更换注册会计师 !?nbB2,
18.the existing CPA 现任注册会计师 +4s]#{mP
19.the successor CPA 后任注册会计师 =vb G'_[7
20.the preceding CPA前任注册会计师 C`hdj/!A
21.issue the audit report 出具审计报告 23wztEp{a
22.expert 专家 6nZ]y&$G-k
23.the board of directors 董事会 e0TYHr)X>3
24.knowledge of the entity‘ s business 了解被审计单位情况 C(
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25.assess material misstatement risks评估重大错报风险 UGSZg|&6#*
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 &"^F;z/
27.a general knowledge of —— 初步了解―――的情况 a_RY Yj
28.a more knowledge of—— 进一步了解的情况 8M99cx*K
29.the prior year‘s working papers 以前年度工作底稿 WO_Uc_R
30.minutes of meeting 会议纪要 *4}_2"[
31.business risks 经营风险 <0})%V?-
32.appropriateness 适当性 sp,-JZD
33.accounting estimate 会计估计 r[S(VPo[()
34.management representations 管理层声明 CRK%^3g
35.going concern assumption 持续经营假设 9MMCWMV
36.audit plan 审计计划 2!{D~Gfl=
37.significant audit areas 重点审计领域 yp#!$+a}
38.error 错误 $ln8Cpbca
39.fraud舞弊 Dh8ECy5k<*
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 QQrldc
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42.transactions without substance 虚假交易 7*l$ i/!
43.unusual pressures 异常压力 xDo0bR(
44.the suspected noncompliance 涉嫌存在违法行为 i g( O$y
45.materialiy 重要性 $Zu? Gd?
46.exceed the materiality level 超过重要性水平 F\m^slsu7=
47.approach the materiality level 接近重要性水平 .d<K` .O ;
48.an acceptably low level 可接受水平 [Fl_R [o
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 .nPOjwEx&Y
50.misstatements or omissions 错报或漏报 lq-KM8j
51.aggregate 总计 }u_D{ bz
52.subsequent events 期后事项 A Nh qS
53.adjust the financial statements 调整财务报表 8A#,*@V[
54.perform additional audit procedures 实施追加的审计程序 W/qXQORv
55.audit risk 审计风险 ,b*?7R
56.detection risk 检查风险 tu\XuDk y
57.inappropriate audit opinion 不适当的审计意见 Nx 42k|8
58.material misstatement 重大的错报 +F)EGB%LXs
59.tolerable misstatement 可容忍错报 ~<[+!&<U
60.the acceptable level of detection risk 可接受的检查风险
