1.audit 审计 n{Jvx
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2.attestation 鉴证 K*
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3.credibility 可信赖程度 X,O& X
4.audit of financial statements 财务报表审计 ]}>GUXe)^
5.agreed-upon procedures 执行商定程序 gADt%K2 #Z
6.high levels of assurance 高水平保证 \jq1F9,
7.compilation 编制 o>U%3-+T^J
8.reliability 可靠性 =*Wl;PI '
9.relevance 相关性 9IMRWtZWT
10.professional skepticism 职业谨慎 XFK$p^qu
11.objectivity 客观性 !n uXK
12. professional competence 专业胜任能力 +|#sF,,X4g
13.Senior/CPA-in-charge 项目经理 Ku, Efr
14.audit engagement letter 业务约定书 ?_<ZCH
15.recurring audit 连续审计 D
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16.the client 委托人 dP
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17.change CPA 更换注册会计师 gvA&F |4
18.the existing CPA 现任注册会计师 rQisk8 %
19.the successor CPA 后任注册会计师 > )#*}JI
20.the preceding CPA前任注册会计师 -iH/~a
21.issue the audit report 出具审计报告 yn P^|Ou
22.expert 专家 qV iky=/-
23.the board of directors 董事会 i>)Whr'e8
24.knowledge of the entity‘ s business 了解被审计单位情况 wy) Frg
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 i7 p#%2
27.a general knowledge of —— 初步了解―――的情况 P7u5Ykc*
28.a more knowledge of—— 进一步了解的情况 7qL]_u[^
29.the prior year‘s working papers 以前年度工作底稿 ",Q \A I
30.minutes of meeting 会议纪要 !\|&E>Gy
31.business risks 经营风险 aN;L5;m#>{
32.appropriateness 适当性 $
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33.accounting estimate 会计估计 >-) i_ C2
34.management representations 管理层声明 l[\[)X3$
35.going concern assumption 持续经营假设 uu#ALB
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36.audit plan 审计计划 {_(;&\5
37.significant audit areas 重点审计领域 a |z{B b
38.error 错误 t~
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39.fraud舞弊 % j^=
40.modified or additional procedures 修改或追加审计程序 g-*@I`k[
41.misappropriation of assets 侵占资产 `]tXQqD
42.transactions without substance 虚假交易 TC R(
43.unusual pressures 异常压力 ? FM HK\
44.the suspected noncompliance 涉嫌存在违法行为 3j.f
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45.materialiy 重要性 W&bh&KzCW
46.exceed the materiality level 超过重要性水平 ~f% gW
47.approach the materiality level 接近重要性水平 4qyL' \d[
48.an acceptably low level 可接受水平 R
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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 1Ete;r%5=
50.misstatements or omissions 错报或漏报 U.wgae].O;
51.aggregate 总计 v RT1tOQ$
52.subsequent events 期后事项 p( Qm\g<
53.adjust the financial statements 调整财务报表 rm"bp lLZA
54.perform additional audit procedures 实施追加的审计程序 `86 9XE
55.audit risk 审计风险 bcj7.rh]'h
56.detection risk 检查风险 GhpH7% s
57.inappropriate audit opinion 不适当的审计意见 ]MB ^0:F-
58.material misstatement 重大的错报 eU{=x$o6S
59.tolerable misstatement 可容忍错报 t[a
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60.the acceptable level of detection risk 可接受的检查风险
