1.audit 审计 9u0<$UY%
2.attestation 鉴证 (p
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3.credibility 可信赖程度 \0fS;Q^{j
4.audit of financial statements 财务报表审计 +Hd'*'c
5.agreed-upon procedures 执行商定程序 >}H3V ]
6.high levels of assurance 高水平保证 yt+d
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7.compilation 编制 !FA[
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8.reliability 可靠性 9 `+RmX;m
9.relevance 相关性 z{m%^,Cs,
10.professional skepticism 职业谨慎 ]L6[ vJHx
11.objectivity 客观性 WzhY4"p
12. professional competence 专业胜任能力 *G&3NSM-
13.Senior/CPA-in-charge 项目经理 g>*P}r~;^b
14.audit engagement letter 业务约定书 |\ BxKwS^
15.recurring audit 连续审计 ;s\ck:Xg
16.the client 委托人
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17.change CPA 更换注册会计师 %LjhK,'h
18.the existing CPA 现任注册会计师 Q@(tyW+8U@
19.the successor CPA 后任注册会计师 T|^KG<uPV!
20.the preceding CPA前任注册会计师 a 8}!9kL
21.issue the audit report 出具审计报告 1| XC $0
22.expert 专家 D}T+X ;u)K
23.the board of directors 董事会 8, " 5z_
24.knowledge of the entity‘ s business 了解被审计单位情况 y^:N^Gt
25.assess material misstatement risks评估重大错报风险 jJqq:.XqB8
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Jp 7m$D%
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 bIy:~z5
29.the prior year‘s working papers 以前年度工作底稿 $N/"c$50,
30.minutes of meeting 会议纪要 H^fErl
31.business risks 经营风险 d$5\{YLy
32.appropriateness 适当性 I?OnEw
33.accounting estimate 会计估计 \5DOp-2
34.management representations 管理层声明 $s<bKju
35.going concern assumption 持续经营假设 ]I: h4hgw
36.audit plan 审计计划 v5A8"&Jr
37.significant audit areas 重点审计领域 j|ow U
38.error 错误 m {?uR.O
39.fraud舞弊 "w&G1kw5I
40.modified or additional procedures 修改或追加审计程序 l*-$H$
41.misappropriation of assets 侵占资产 dQ-:]T (
42.transactions without substance 虚假交易 5Y#~+Im=[@
43.unusual pressures 异常压力 m\eYm;R Vj
44.the suspected noncompliance 涉嫌存在违法行为 PzH#tG&.j
45.materialiy 重要性 wS;hC&~2
46.exceed the materiality level 超过重要性水平 chszP{-@X
47.approach the materiality level 接近重要性水平 _ lE
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48.an acceptably low level 可接受水平 i1 ^#TC$x
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 `VXC*A
50.misstatements or omissions 错报或漏报 G F17oMi
51.aggregate 总计 <2y
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52.subsequent events 期后事项 wPQRm[O|
53.adjust the financial statements 调整财务报表 8)V6yKGO
54.perform additional audit procedures 实施追加的审计程序 -_T@kg[0zB
55.audit risk 审计风险 EZ)$lw/!J
56.detection risk 检查风险 7q@>d( xho
57.inappropriate audit opinion 不适当的审计意见 `3'4_@7s9
58.material misstatement 重大的错报 -+Gd <U$
59.tolerable misstatement 可容忍错报 m!sMr^W
60.the acceptable level of detection risk 可接受的检查风险
