1.audit 审计 ygHNAQG~
2.attestation 鉴证 /$E1!9J
3.credibility 可信赖程度 c8'?Dd
4.audit of financial statements 财务报表审计 0X;Dr-3<
5.agreed-upon procedures 执行商定程序 3't?%$'5
6.high levels of assurance 高水平保证 ^(y4]yZ
7.compilation 编制 pdM|dGq^
8.reliability 可靠性
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9.relevance 相关性 v?}/WKe+0
10.professional skepticism 职业谨慎 TAP
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11.objectivity 客观性 D*b>
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12. professional competence 专业胜任能力 ry:tL0;;e#
13.Senior/CPA-in-charge 项目经理 $%/Zm* H
14.audit engagement letter 业务约定书 JP#m} W
15.recurring audit 连续审计 GCrMrZ6
16.the client 委托人 (5SI! 1N
17.change CPA 更换注册会计师 `eA 0Z:`g!
18.the existing CPA 现任注册会计师 2HUoT\M
19.the successor CPA 后任注册会计师 fYpy5vc-dm
20.the preceding CPA前任注册会计师 ,%u\2M
21.issue the audit report 出具审计报告 qzq>C"z\Y$
22.expert 专家 /%~`B[4F
23.the board of directors 董事会 w!Z3EA ;`
24.knowledge of the entity‘ s business 了解被审计单位情况 r*$KF!-dg
25.assess material misstatement risks评估重大错报风险 :t(}h!7
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 F$.M2*9
27.a general knowledge of —— 初步了解―――的情况 M
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28.a more knowledge of—— 进一步了解的情况 ZC05^
29.the prior year‘s working papers 以前年度工作底稿 >[[< 5$,T
30.minutes of meeting 会议纪要 F4*f_ lP
31.business risks 经营风险 3N?uY2
32.appropriateness 适当性 $OmtN"
33.accounting estimate 会计估计 2e+DUZBoC
34.management representations 管理层声明 _uDtRoI8
35.going concern assumption 持续经营假设 kj>XKZL10
36.audit plan 审计计划 >LLFe~9`g
37.significant audit areas 重点审计领域 UJO+7h'
38.error 错误 V /| @
39.fraud舞弊 .iw+ #
40.modified or additional procedures 修改或追加审计程序 ]^dX B 0
41.misappropriation of assets 侵占资产 R5Ti|k.~Y"
42.transactions without substance 虚假交易 h.PY$W<
43.unusual pressures 异常压力 }
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44.the suspected noncompliance 涉嫌存在违法行为 WK P=[o^
45.materialiy 重要性 *5
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46.exceed the materiality level 超过重要性水平 5'@}8W3b
47.approach the materiality level 接近重要性水平 { 2-w<t
48.an acceptably low level 可接受水平 VPK)HzPG,
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 \SyfEcSf2v
50.misstatements or omissions 错报或漏报 'Kl } y,
51.aggregate 总计 ug OcK Gf
52.subsequent events 期后事项 azN<]u@.
53.adjust the financial statements 调整财务报表 K@+&5\y]
54.perform additional audit procedures 实施追加的审计程序 5'6Oan7dL:
55.audit risk 审计风险 6*CvRb&
56.detection risk 检查风险 w<>B4
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57.inappropriate audit opinion 不适当的审计意见 ` g3H; E
58.material misstatement 重大的错报 pX"f "
59.tolerable misstatement 可容忍错报 21W>}I"0?
60.the acceptable level of detection risk 可接受的检查风险
