1.audit 审计 h#YD~!aJ
2.attestation 鉴证 8}p8r|d!ls
3.credibility 可信赖程度 K\!#4>yd
4.audit of financial statements 财务报表审计 my\&hCE
5.agreed-upon procedures 执行商定程序 $ACx*e%
6.high levels of assurance 高水平保证 ^J=hrYGA
7.compilation 编制 t={0(
8.reliability 可靠性 H-t|i
9.relevance 相关性 N_wp{4 0/
10.professional skepticism 职业谨慎 {5Lj8N5
11.objectivity 客观性 oY9FK{
12. professional competence 专业胜任能力 GY!C|7kN
13.Senior/CPA-in-charge 项目经理 P~$<X
14.audit engagement letter 业务约定书 |WqOk~)[Z3
15.recurring audit 连续审计 n~0z_;5
16.the client 委托人 w_-+o^
17.change CPA 更换注册会计师 I`B'1"{
18.the existing CPA 现任注册会计师 XJ\hd,R
19.the successor CPA 后任注册会计师 E0f{iO;}
20.the preceding CPA前任注册会计师 a=]Wzlz
21.issue the audit report 出具审计报告 t1]6(@mj5
22.expert 专家 *7gT}O;p 5
23.the board of directors 董事会 5>0.NiXGf'
24.knowledge of the entity‘ s business 了解被审计单位情况 F3E[wdT
25.assess material misstatement risks评估重大错报风险 .-I|DVHe
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 x-m/SI]_N
27.a general knowledge of —— 初步了解―――的情况 Fe=8O ^\
28.a more knowledge of—— 进一步了解的情况 ,{}#8r` +*
29.the prior year‘s working papers 以前年度工作底稿 J\co1kO9/
30.minutes of meeting 会议纪要 7qIB7 _K5
31.business risks 经营风险 /Bv#) -5
32.appropriateness 适当性 HxwlYx,4
33.accounting estimate 会计估计 HOW7cV'X
34.management representations 管理层声明 4cgIEw[6
35.going concern assumption 持续经营假设 6vs3O
36.audit plan 审计计划 ? 5|/
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37.significant audit areas 重点审计领域 .(Y6$[#@
38.error 错误 Opg#*w%-
39.fraud舞弊 NP
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40.modified or additional procedures 修改或追加审计程序 P~7.sM
41.misappropriation of assets 侵占资产 Di(9]:+
42.transactions without substance 虚假交易 [s6C
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43.unusual pressures 异常压力 khX|"d360
44.the suspected noncompliance 涉嫌存在违法行为 `u'dh{,gE
45.materialiy 重要性 f05d ;
46.exceed the materiality level 超过重要性水平 E%pz9gcSx
47.approach the materiality level 接近重要性水平 :h5J r8
48.an acceptably low level 可接受水平 GrI&?=S^
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 CY"i-e"q<Q
50.misstatements or omissions 错报或漏报 )m#']c:rg
51.aggregate 总计 hl/itSl$
52.subsequent events 期后事项 n~r 9!m$<
53.adjust the financial statements 调整财务报表 _n O.-
54.perform additional audit procedures 实施追加的审计程序 oN,s.Of
55.audit risk 审计风险 '1+.t$"/tU
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 $[CA&Y.
58.material misstatement 重大的错报 %efGt6&
59.tolerable misstatement 可容忍错报 LJuW
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60.the acceptable level of detection risk 可接受的检查风险