1.audit 审计 i!}6FBZ
2.attestation 鉴证 eUZk|be
3.credibility 可信赖程度 vpf.0!zh
4.audit of financial statements 财务报表审计 \?R#ZxP@
5.agreed-upon procedures 执行商定程序 1++g@8
6.high levels of assurance 高水平保证 ,b&hLht
7.compilation 编制 YC8IwyL'
8.reliability 可靠性 jc )7FE
9.relevance 相关性 KUYwc@si\
10.professional skepticism 职业谨慎 pZlsDM/=
11.objectivity 客观性 H7.l)'
12. professional competence 专业胜任能力 p&x!m}!
13.Senior/CPA-in-charge 项目经理 J<+f7L
14.audit engagement letter 业务约定书 ?RS:I%bL
15.recurring audit 连续审计 k9OGnCW\
16.the client 委托人 2b"DkJj'
17.change CPA 更换注册会计师 cQuL9Xo
18.the existing CPA 现任注册会计师 " (O3B
19.the successor CPA 后任注册会计师 #"KC29!Yj
20.the preceding CPA前任注册会计师 3: WEODV2
21.issue the audit report 出具审计报告 ~a[/l
22.expert 专家 2[Lv_<i|
23.the board of directors 董事会 ; veD?|
24.knowledge of the entity‘ s business 了解被审计单位情况 7`;f<QNo
25.assess material misstatement risks评估重大错报风险 0&|0l>wy.
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 po*8WSl9c[
27.a general knowledge of —— 初步了解―――的情况 64mEZ_kG,
28.a more knowledge of—— 进一步了解的情况 Z3hZy&_I
29.the prior year‘s working papers 以前年度工作底稿 ~`QoBZ.O&
30.minutes of meeting 会议纪要 ap )B%9
31.business risks 经营风险 X.;VZwT+
32.appropriateness 适当性 tF}^
33.accounting estimate 会计估计 ciN\SA ZY
34.management representations 管理层声明 {CI4AT!?W
35.going concern assumption 持续经营假设 GnW MI1$
36.audit plan 审计计划 PjEJC@n
37.significant audit areas 重点审计领域 f\dfKNm6
38.error 错误 ^@AyC"K
39.fraud舞弊 uOLShNo
40.modified or additional procedures 修改或追加审计程序 9/{ zS3h3
41.misappropriation of assets 侵占资产 |mQ Fi\
42.transactions without substance 虚假交易 W6i{yneW
43.unusual pressures 异常压力 bg-/
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44.the suspected noncompliance 涉嫌存在违法行为 O6G'!h\F
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 MXcW
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47.approach the materiality level 接近重要性水平 0GrM:Lh y
48.an acceptably low level 可接受水平 `"&Nw,C
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 w'(/dr
50.misstatements or omissions 错报或漏报 /9G72AD
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51.aggregate 总计 B ??07j
52.subsequent events 期后事项 &;d
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53.adjust the financial statements 调整财务报表 vHpw?(]
54.perform additional audit procedures 实施追加的审计程序 BNNM$.ZIQ
55.audit risk 审计风险 rMx Iujx
56.detection risk 检查风险 d6QrB"J`
57.inappropriate audit opinion 不适当的审计意见 }psRgF
58.material misstatement 重大的错报 ZK^cG'^2|
59.tolerable misstatement 可容忍错报 PmE)FthdP(
60.the acceptable level of detection risk 可接受的检查风险