1.audit 审计 U#B,Q6~
2.attestation 鉴证 >PsP y.
3.credibility 可信赖程度 [n `SXBi+n
4.audit of financial statements 财务报表审计 5 i1T ?
5.agreed-upon procedures 执行商定程序 IZ m_/
6.high levels of assurance 高水平保证 ,|: a7b]
7.compilation 编制 I6]|dA3G
8.reliability 可靠性 }T?
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9.relevance 相关性 m_%1I J
10.professional skepticism 职业谨慎 L"i
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11.objectivity 客观性 xHml" Y1
12. professional competence 专业胜任能力 5(/ 5$u
13.Senior/CPA-in-charge 项目经理 oCLs"L-r{
14.audit engagement letter 业务约定书 =5P_xQx
15.recurring audit 连续审计 +
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16.the client 委托人 XA[G F6W,Y
17.change CPA 更换注册会计师 u}QB-oU
18.the existing CPA 现任注册会计师 w"Cc Wng1
19.the successor CPA 后任注册会计师 6 ~b~[gA
20.the preceding CPA前任注册会计师 8ycmvpJ
21.issue the audit report 出具审计报告 3:$hC8
22.expert 专家 mx#H+:}&r
23.the board of directors 董事会 o W)M&$oS
24.knowledge of the entity‘ s business 了解被审计单位情况 4>4*4!KR}
25.assess material misstatement risks评估重大错报风险 8s4y7%,|
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 o6pnTu
27.a general knowledge of —— 初步了解―――的情况 E"Z9 NDgl#
28.a more knowledge of—— 进一步了解的情况 n6gYZd
29.the prior year‘s working papers 以前年度工作底稿 c<V.\y0x
30.minutes of meeting 会议纪要 i<g|+}I
31.business risks 经营风险 `_]Z#X&&h
32.appropriateness 适当性 U~8.uldnF
33.accounting estimate 会计估计 $'f<4
34.management representations 管理层声明 "y>\
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35.going concern assumption 持续经营假设 Ejdw"P"
36.audit plan 审计计划 $+IE`(Ckf
37.significant audit areas 重点审计领域 ]E66'
38.error 错误 28[dTsd%
39.fraud舞弊 _nR8L`l*z
40.modified or additional procedures 修改或追加审计程序 QZBXI3%#s
41.misappropriation of assets 侵占资产 K\&A}R
42.transactions without substance 虚假交易 PUB|XgQDY:
43.unusual pressures 异常压力 L
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44.the suspected noncompliance 涉嫌存在违法行为 gmfux
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45.materialiy 重要性 47_4` rzy;
46.exceed the materiality level 超过重要性水平 D4yJ:ATO&
47.approach the materiality level 接近重要性水平 9
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48.an acceptably low level 可接受水平 0(s0<9s%
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 0f vQPs!O
50.misstatements or omissions 错报或漏报 %S8e:kc6
51.aggregate 总计 :GC <U|p
52.subsequent events 期后事项 2}u hPW+
53.adjust the financial statements 调整财务报表 (NUk{MTX
54.perform additional audit procedures 实施追加的审计程序 pmyHto"
55.audit risk 审计风险 w,NK]<dU@
56.detection risk 检查风险 T0
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57.inappropriate audit opinion 不适当的审计意见 4Vj|k\vE4
58.material misstatement 重大的错报 ?@9kVB*|
59.tolerable misstatement 可容忍错报 sXI_!)H
60.the acceptable level of detection risk 可接受的检查风险
