1.audit 审计 LX{
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2.attestation 鉴证 o~7 ~S
3.credibility 可信赖程度 -QR&] U+
4.audit of financial statements 财务报表审计 MONfA;64/
5.agreed-upon procedures 执行商定程序 2\h]*x% :
6.high levels of assurance 高水平保证 9Z}Y2:l'
7.compilation 编制 4qq+7B
8.reliability 可靠性 O>e2MT|#k
9.relevance 相关性 ]k~k6#),;
10.professional skepticism 职业谨慎 lA[BV7.=7
11.objectivity 客观性 ,-7w\%*
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 `I+ G7K K
14.audit engagement letter 业务约定书 Y<%)Im6v/
15.recurring audit 连续审计 p9w<| ZQ]:
16.the client 委托人 ud]O'@G<
17.change CPA 更换注册会计师 HO ,
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18.the existing CPA 现任注册会计师 NoS|lT
19.the successor CPA 后任注册会计师 ceN*wkGyB
20.the preceding CPA前任注册会计师 S;#S3?G
21.issue the audit report 出具审计报告 F9rx m
22.expert 专家 M\5aJ:cQ+
23.the board of directors 董事会 J7:VRf|,?(
24.knowledge of the entity‘ s business 了解被审计单位情况 ql, k 5.l
25.assess material misstatement risks评估重大错报风险 Pg[XIfBva
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 6t9Q,+nJ
27.a general knowledge of —— 初步了解―――的情况 wi'CBfr'z
28.a more knowledge of—— 进一步了解的情况 @[ {9B6NlV
29.the prior year‘s working papers 以前年度工作底稿 A[QUFk(
30.minutes of meeting 会议纪要 rE wEdyK
31.business risks 经营风险 61e)SIRz9I
32.appropriateness 适当性 LQ T^1|nq
33.accounting estimate 会计估计 p o@=$HK
34.management representations 管理层声明 4/Ub%t -
35.going concern assumption 持续经营假设 5Vo8z8]t`
36.audit plan 审计计划 3!_X FV
37.significant audit areas 重点审计领域 },9Hq~TA
38.error 错误 ??& Q"6Oe
39.fraud舞弊 ,B|~V 3)(
40.modified or additional procedures 修改或追加审计程序 K=|x"6\
41.misappropriation of assets 侵占资产 _U}pdzX?
42.transactions without substance 虚假交易 G'b *.\=
43.unusual pressures 异常压力 eZes) &4
44.the suspected noncompliance 涉嫌存在违法行为 Db"jzMW.
45.materialiy 重要性 /VFh3n>I2
46.exceed the materiality level 超过重要性水平 5 [{l9
47.approach the materiality level 接近重要性水平 r;}%} /IX
48.an acceptably low level 可接受水平 l-` M
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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 z~b5K\/1B
50.misstatements or omissions 错报或漏报 &''lOS|
51.aggregate 总计 ;&mefaFlWp
52.subsequent events 期后事项 ;hP43Bi
53.adjust the financial statements 调整财务报表 JJ\|FZ N
54.perform additional audit procedures 实施追加的审计程序 J3Ipk-'lx
55.audit risk 审计风险 chw6_ctR>
56.detection risk 检查风险 VJW%y)_[
57.inappropriate audit opinion 不适当的审计意见 \\Ps*HN
58.material misstatement 重大的错报 u#9 H
59.tolerable misstatement 可容忍错报 %JUD54bBt
60.the acceptable level of detection risk 可接受的检查风险
