1.audit 审计 b )Tl*
2.attestation 鉴证 KYf;_
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3.credibility 可信赖程度 )&Mq,@
4.audit of financial statements 财务报表审计 >d97l&W
5.agreed-upon procedures 执行商定程序 y=#j`MH{>
6.high levels of assurance 高水平保证 .wD>Gs{sH[
7.compilation 编制 ^Wm*-4
8.reliability 可靠性 1#]B^D
9.relevance 相关性
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10.professional skepticism 职业谨慎 TywK\hH
11.objectivity 客观性 Si]X
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12. professional competence 专业胜任能力 bH,M, xIL2
13.Senior/CPA-in-charge 项目经理 p= vV4 C:
14.audit engagement letter 业务约定书 K>$qun?5
15.recurring audit 连续审计 >%l:Dw\A:
16.the client 委托人 { <!hlB
17.change CPA 更换注册会计师 nn'Af,ko/
18.the existing CPA 现任注册会计师 /~tP7<7A
19.the successor CPA 后任注册会计师 ^;4YZwW5w
20.the preceding CPA前任注册会计师 |*ReqM|_C
21.issue the audit report 出具审计报告 #hy+ L
22.expert 专家 nSH
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23.the board of directors 董事会 %W&1`^Jl
24.knowledge of the entity‘ s business 了解被审计单位情况 AJdp6@O +
25.assess material misstatement risks评估重大错报风险 }1Z6e[K?
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 PV(4$I}
27.a general knowledge of —— 初步了解―――的情况 k/@ Tr
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28.a more knowledge of—— 进一步了解的情况 h"r!q[MN o
29.the prior year‘s working papers 以前年度工作底稿 (Igu:=
30.minutes of meeting 会议纪要 83 Uw
31.business risks 经营风险 FllX za)
32.appropriateness 适当性 2 eHx"Ha
33.accounting estimate 会计估计 `H"vR: ~{
34.management representations 管理层声明 v1h.pbz`w
35.going concern assumption 持续经营假设 8+ hhdy*b
36.audit plan 审计计划 T6X}Ws "
37.significant audit areas 重点审计领域 ']h
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38.error 错误 !?b/-~o7S
39.fraud舞弊 5aG5BA[N
40.modified or additional procedures 修改或追加审计程序 03 Ukw/D&
41.misappropriation of assets 侵占资产 F<gMUDB
42.transactions without substance 虚假交易 n$xszuNJ`
43.unusual pressures 异常压力 c ;^A)_/
44.the suspected noncompliance 涉嫌存在违法行为 7gr^z)${J
45.materialiy 重要性 R(`]n!V2
46.exceed the materiality level 超过重要性水平 Z0W0uP;J
47.approach the materiality level 接近重要性水平 #2N_/J(U
48.an acceptably low level 可接受水平 *E7R( #,yC
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 d#8e~
50.misstatements or omissions 错报或漏报 7f*
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51.aggregate 总计
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52.subsequent events 期后事项 @ h9K
53.adjust the financial statements 调整财务报表 2lo:a{}j
54.perform additional audit procedures 实施追加的审计程序 fM2^MUp[=1
55.audit risk 审计风险 7D9]R#-K
56.detection risk 检查风险 gH'3 dS!{
57.inappropriate audit opinion 不适当的审计意见 {Zl4C;c
58.material misstatement 重大的错报 1]Lh'.1^
59.tolerable misstatement 可容忍错报 0qR$J
60.the acceptable level of detection risk 可接受的检查风险
