1.audit 审计 BxdX WO
2.attestation 鉴证 o xfF`L"
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 8}BS2C%P
5.agreed-upon procedures 执行商定程序 #Ao !>qCE
6.high levels of assurance 高水平保证 2 z7}+lH
7.compilation 编制 \0?$wIH?
8.reliability 可靠性 U; U08/y
9.relevance 相关性 E]1##6Ae
10.professional skepticism 职业谨慎 Uyk,. *8"
11.objectivity 客观性 d2 ~l4IL)~
12. professional competence 专业胜任能力 <7'&1= %r
13.Senior/CPA-in-charge 项目经理 \}#@9=
14.audit engagement letter 业务约定书 ;7Okyj6EP
15.recurring audit 连续审计 j;\[pg MR/
16.the client 委托人
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17.change CPA 更换注册会计师 9i=B
18.the existing CPA 现任注册会计师 DnF
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19.the successor CPA 后任注册会计师 s8vKKvs`9
20.the preceding CPA前任注册会计师 l5k?De_(x
21.issue the audit report 出具审计报告 NiA4JgM]v
22.expert 专家 Yw)Fbt^
23.the board of directors 董事会 dJ
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24.knowledge of the entity‘ s business 了解被审计单位情况 E'EcP4eL
25.assess material misstatement risks评估重大错报风险 aQUGNa0+d
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 6G of. :"f
27.a general knowledge of —— 初步了解―――的情况 W`M6J}oG
28.a more knowledge of—— 进一步了解的情况 .
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29.the prior year‘s working papers 以前年度工作底稿 ,lm=M 5b
30.minutes of meeting 会议纪要 fF; h V
31.business risks 经营风险 / t5p-
32.appropriateness 适当性 uel{`T[S
33.accounting estimate 会计估计 z v
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34.management representations 管理层声明 6kR\xP]Kr
35.going concern assumption 持续经营假设 exZLj0kvF
36.audit plan 审计计划 |m;L?)F<
37.significant audit areas 重点审计领域 {@.Vh]
38.error 错误 "0Q1qZ
39.fraud舞弊 q3h'
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40.modified or additional procedures 修改或追加审计程序 $1Z6\G O
41.misappropriation of assets 侵占资产 9
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42.transactions without substance 虚假交易 EzpFOqJG
43.unusual pressures 异常压力 (=c1
44.the suspected noncompliance 涉嫌存在违法行为 a#[-*ou`
45.materialiy 重要性 YGk9b+`
46.exceed the materiality level 超过重要性水平 !SxG(*u
47.approach the materiality level 接近重要性水平 b>11h
48.an acceptably low level 可接受水平 )`+YCCa6F
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 |"]PCb)!
50.misstatements or omissions 错报或漏报 .=c<>/
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51.aggregate 总计 h`Tz5% n
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 PsnGXcj
54.perform additional audit procedures 实施追加的审计程序 sKL:p
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55.audit risk 审计风险 ;Ii1B{W
56.detection risk 检查风险 :O-1rD
57.inappropriate audit opinion 不适当的审计意见 vmX"+sHz$]
58.material misstatement 重大的错报 X2yTlLdY
59.tolerable misstatement 可容忍错报 pqR\>d 0
60.the acceptable level of detection risk 可接受的检查风险
