1.audit 审计 c>!J@[,
2.attestation 鉴证 wE \c?*k
3.credibility 可信赖程度 K{ P#[X*5
4.audit of financial statements 财务报表审计 DmrfD28j~F
5.agreed-upon procedures 执行商定程序 vTEkh0Ys
6.high levels of assurance 高水平保证 *Kkw ,qp/
7.compilation 编制 )89jP
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8.reliability 可靠性 ~b[4 'm@
9.relevance 相关性 u_"h/)C'H
10.professional skepticism 职业谨慎 I}v#r8'!
11.objectivity 客观性 bx^EaXj( r
12. professional competence 专业胜任能力 ~
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13.Senior/CPA-in-charge 项目经理 pi}H.iF
14.audit engagement letter 业务约定书 1Qu,]i`
15.recurring audit 连续审计 NGs9Jke2
16.the client 委托人 P0(~~z&%[
17.change CPA 更换注册会计师 xi\RUAW
18.the existing CPA 现任注册会计师 fEc_r:|\6
19.the successor CPA 后任注册会计师 \KXEw2S
20.the preceding CPA前任注册会计师 q$rA-`jw
21.issue the audit report 出具审计报告 =*}Mymhk(
22.expert 专家 CEq]B:[IC
23.the board of directors 董事会 g0OS<,:
24.knowledge of the entity‘ s business 了解被审计单位情况 o#) !b:/
25.assess material misstatement risks评估重大错报风险 6<$|;w-OV
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 X4G55]D$>
27.a general knowledge of —— 初步了解―――的情况 1@S6[&_
28.a more knowledge of—— 进一步了解的情况 $)]FCuv
29.the prior year‘s working papers 以前年度工作底稿 B/hHkOoo
30.minutes of meeting 会议纪要 8#u_+;,p
31.business risks 经营风险 %d J>8.jW@
32.appropriateness 适当性 MEnHC'nI
33.accounting estimate 会计估计 C+?s~ JL
34.management representations 管理层声明 _ 5w?v~6 5
35.going concern assumption 持续经营假设 mZVOf~9
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36.audit plan 审计计划 &:#8ol(n5b
37.significant audit areas 重点审计领域 si_ HN{
38.error 错误 <&%1pZ/6.
39.fraud舞弊 .l5 " X>
40.modified or additional procedures 修改或追加审计程序 WbWW=(N'd
41.misappropriation of assets 侵占资产 HHTsHb{7
42.transactions without substance 虚假交易 #
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43.unusual pressures 异常压力 0_mvz%[J
44.the suspected noncompliance 涉嫌存在违法行为 aZ>\*1
45.materialiy 重要性 cu?(P ;mQi
46.exceed the materiality level 超过重要性水平 {4aY}=
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47.approach the materiality level 接近重要性水平 TK/'=8
48.an acceptably low level 可接受水平 o[[r_v_d
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 T$8~ 9 qx
50.misstatements or omissions 错报或漏报 )$h9Y
51.aggregate 总计 9Pp|d"6]y
52.subsequent events 期后事项 x <\D@X^
53.adjust the financial statements 调整财务报表 ^MHn2Cv/~
54.perform additional audit procedures 实施追加的审计程序 U.7y8#qf3R
55.audit risk 审计风险 tq:tY}:4
56.detection risk 检查风险 6Su@a%=j
57.inappropriate audit opinion 不适当的审计意见 n WF4[<t
58.material misstatement 重大的错报 zHOE.V2Qo
59.tolerable misstatement 可容忍错报 tm1UH 4
60.the acceptable level of detection risk 可接受的检查风险
