1.audit 审计 @s?oJpo
2.attestation 鉴证 '&{(:,!B
3.credibility 可信赖程度 u4xA'X'~R
4.audit of financial statements 财务报表审计 3_@G{O)e
5.agreed-upon procedures 执行商定程序 td`wNy\
6.high levels of assurance 高水平保证 t>-XT|lV
7.compilation 编制 34]%d<;A
8.reliability 可靠性 .>a$g7Rj
9.relevance 相关性 I BF.&[[S
10.professional skepticism 职业谨慎 L7[X|zmy*x
11.objectivity 客观性 / . f!
12. professional competence 专业胜任能力 \J\vp0[nO}
13.Senior/CPA-in-charge 项目经理 2@4MC`&
14.audit engagement letter 业务约定书 6p e4Ni7I2
15.recurring audit 连续审计 J~:kuf21
16.the client 委托人 OHQ3+WJ
17.change CPA 更换注册会计师 ud!r*E
18.the existing CPA 现任注册会计师 yW'BrTw
19.the successor CPA 后任注册会计师 mrX}\p
20.the preceding CPA前任注册会计师 o^N%;d1%E
21.issue the audit report 出具审计报告 8g&uE*7N
22.expert 专家 l'P [5 '.
23.the board of directors 董事会 s')!<E+z\t
24.knowledge of the entity‘ s business 了解被审计单位情况 F 'fM?!(
25.assess material misstatement risks评估重大错报风险 8HB?=a2Q<'
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 ba A HP "
27.a general knowledge of —— 初步了解―――的情况 7=AO^:=bx
28.a more knowledge of—— 进一步了解的情况 RN sJ !or
29.the prior year‘s working papers 以前年度工作底稿 $d5&~I
30.minutes of meeting 会议纪要 `<bCq\+`
31.business risks 经营风险 s; ~J2h[
32.appropriateness 适当性 X/K| WOO6
33.accounting estimate 会计估计 A/ r;;S)%2
34.management representations 管理层声明 5Xla_@WLW
35.going concern assumption 持续经营假设 06Sqn3MB
36.audit plan 审计计划 I]s:Ev [~
37.significant audit areas 重点审计领域 &fh .w]\
38.error 错误 V:$[~)k8
39.fraud舞弊 HP1X\h!Ke
40.modified or additional procedures 修改或追加审计程序 {"Y ]/6
41.misappropriation of assets 侵占资产 hnlU,p&y3
42.transactions without substance 虚假交易 )yfOrs M
43.unusual pressures 异常压力 {5?!`<fF
44.the suspected noncompliance 涉嫌存在违法行为 GIJV;7~
45.materialiy 重要性 9$}+-Z
46.exceed the materiality level 超过重要性水平 c'>8pd
47.approach the materiality level 接近重要性水平 Au%Wrk3j
48.an acceptably low level 可接受水平 $=QNGC2+
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 h?M'7Lti
50.misstatements or omissions 错报或漏报 6o e$)i V
51.aggregate 总计 C& qDvvk
52.subsequent events 期后事项 ~6pCOS}
53.adjust the financial statements 调整财务报表 4p0IBfVG
54.perform additional audit procedures 实施追加的审计程序 .T[!!z#^
55.audit risk 审计风险 .oB'ttF1
56.detection risk 检查风险 (*c`<|)
57.inappropriate audit opinion 不适当的审计意见 ]*t*/j;N
58.material misstatement 重大的错报 oQKcGUZ
59.tolerable misstatement 可容忍错报 \ltE rd-
60.the acceptable level of detection risk 可接受的检查风险
