1.audit 审计 e>vUkP y
2.attestation 鉴证 _/sf@R
3.credibility 可信赖程度 f5=t*9_-[
4.audit of financial statements 财务报表审计 ,@'){V
5.agreed-upon procedures 执行商定程序 -t~B@%
6.high levels of assurance 高水平保证 n?P 5pJ
7.compilation 编制 ssr)f8R#,#
8.reliability 可靠性 U@v8H!p^i
9.relevance 相关性 ev: !,}]w
10.professional skepticism 职业谨慎 WKrZTPD'm
11.objectivity 客观性 6JFDRsX>)?
12. professional competence 专业胜任能力 _#YHc
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13.Senior/CPA-in-charge 项目经理 ]}l+ !NV<
14.audit engagement letter 业务约定书 R
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15.recurring audit 连续审计 kX ,FQG>
16.the client 委托人 ndCS<ojcBP
17.change CPA 更换注册会计师 ' MdE}
18.the existing CPA 现任注册会计师 }DUDA%U
19.the successor CPA 后任注册会计师 `Z7ITvF>
20.the preceding CPA前任注册会计师 P15 * VPy
21.issue the audit report 出具审计报告 WtdkA Sj
22.expert 专家 +}-W.H%` 0
23.the board of directors 董事会 \2<yZCn
24.knowledge of the entity‘ s business 了解被审计单位情况 =<'iLQb1
25.assess material misstatement risks评估重大错报风险 u<y\iZ[
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 syN b0LR
27.a general knowledge of —— 初步了解―――的情况 (Y.$ wMB
28.a more knowledge of—— 进一步了解的情况 D N 8pJa
29.the prior year‘s working papers 以前年度工作底稿 ^? {kj{v
30.minutes of meeting 会议纪要 <9k}CXv2PK
31.business risks 经营风险 *r?51*J
32.appropriateness 适当性 g e
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33.accounting estimate 会计估计 rLw
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34.management representations 管理层声明 t`1]U4s& I
35.going concern assumption 持续经营假设 Lj Q1ar\
36.audit plan 审计计划 ? -F'0-t4%
37.significant audit areas 重点审计领域 3D09P5$W
38.error 错误 h'y@M+c(
39.fraud舞弊 T4}? w
40.modified or additional procedures 修改或追加审计程序 wCTR-pL^
41.misappropriation of assets 侵占资产 o27`g\gDR,
42.transactions without substance 虚假交易 j_ WF38o
43.unusual pressures 异常压力 6 45C]l
44.the suspected noncompliance 涉嫌存在违法行为 CG>2 ,pP,
45.materialiy 重要性 YlcF-a
46.exceed the materiality level 超过重要性水平 F+$@3[Q`N
47.approach the materiality level 接近重要性水平 'TN{8~Gt*
48.an acceptably low level 可接受水平 OO
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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 O
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50.misstatements or omissions 错报或漏报 S,tVOxs^
51.aggregate 总计 hYZ:" x
52.subsequent events 期后事项 \HQb#f,
53.adjust the financial statements 调整财务报表 *,[=}v1
54.perform additional audit procedures 实施追加的审计程序 zT -"kK
55.audit risk 审计风险 iM/0Yp-v'>
56.detection risk 检查风险 , sJfMY
57.inappropriate audit opinion 不适当的审计意见 K<w5[E9V.
58.material misstatement 重大的错报 )B&< Bk+
59.tolerable misstatement 可容忍错报 K
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60.the acceptable level of detection risk 可接受的检查风险
