1.audit 审计 8 _`Lx_R
2.attestation 鉴证 K=`*cSU>
3.credibility 可信赖程度 mn0QVkb}lc
4.audit of financial statements 财务报表审计 uz'beE
5.agreed-upon procedures 执行商定程序 1`2lTkg
6.high levels of assurance 高水平保证 hw~cS7
7.compilation 编制 '[\%P2c)Q
8.reliability 可靠性 s8eiq`6\H}
9.relevance 相关性 u!L8Sv
10.professional skepticism 职业谨慎 vc^PXjX
11.objectivity 客观性 R+!2 j
12. professional competence 专业胜任能力 B*DH^";t
13.Senior/CPA-in-charge 项目经理 L=HL1Qe$G]
14.audit engagement letter 业务约定书 xW"J@OiKL
15.recurring audit 连续审计 IFpmf0;^
16.the client 委托人 1Rp|*>
17.change CPA 更换注册会计师 QfwGf,0p
18.the existing CPA 现任注册会计师 ]p0m6}B
19.the successor CPA 后任注册会计师 G*J(4~Yw}
20.the preceding CPA前任注册会计师 * k=L
21.issue the audit report 出具审计报告 unD8h=Z2
22.expert 专家 /hI#6k8o_
23.the board of directors 董事会 #
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24.knowledge of the entity‘ s business 了解被审计单位情况 3UrqV`x \
25.assess material misstatement risks评估重大错报风险 ?{{E/J:%
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [ ddEt
27.a general knowledge of —— 初步了解―――的情况 ?>lmLz!e
28.a more knowledge of—— 进一步了解的情况 tQ2*kE
29.the prior year‘s working papers 以前年度工作底稿 g08=D$P
30.minutes of meeting 会议纪要 XTZWbhNF
31.business risks 经营风险 YT&_{nL#\
32.appropriateness 适当性
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33.accounting estimate 会计估计 \N"K^kR4
34.management representations 管理层声明 ~@got
35.going concern assumption 持续经营假设 u c7Y8iO
36.audit plan 审计计划 n]8_]0{qi
37.significant audit areas 重点审计领域 dWm[#,Q?
38.error 错误 c1:op@t
39.fraud舞弊 V TEyqo2
40.modified or additional procedures 修改或追加审计程序 \19XDqf8
41.misappropriation of assets 侵占资产 )(DV~1r=
42.transactions without substance 虚假交易 A]=?fyPh{'
43.unusual pressures 异常压力 eh)J'G]G
44.the suspected noncompliance 涉嫌存在违法行为 VK`b'U&l"
45.materialiy 重要性 Kh% x
46.exceed the materiality level 超过重要性水平 jv_sRV
47.approach the materiality level 接近重要性水平 luC',QJB
48.an acceptably low level 可接受水平 s|{K?s
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 aG=Y 6j
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50.misstatements or omissions 错报或漏报 $L`7(0U-
51.aggregate 总计 %Yd}},X_E
52.subsequent events 期后事项 a o7|8[
53.adjust the financial statements 调整财务报表 < W&~tVv
54.perform additional audit procedures 实施追加的审计程序 8q tNK>D
55.audit risk 审计风险 Gl1`Nx0
56.detection risk 检查风险 p=405~
57.inappropriate audit opinion 不适当的审计意见 .!9]I'9M
58.material misstatement 重大的错报 rx^pGVyg
59.tolerable misstatement 可容忍错报 u)Y#&q