1.audit 审计 D:/^TEib
2.attestation 鉴证 k$j>_U? P
3.credibility 可信赖程度 B{PI&a9~s%
4.audit of financial statements 财务报表审计 g
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5.agreed-upon procedures 执行商定程序 sjvlnnO
6.high levels of assurance 高水平保证 "FwbhD0Gb
7.compilation 编制 {.K >9#^m
8.reliability 可靠性 GBFYa6\4sT
9.relevance 相关性 #;#
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10.professional skepticism 职业谨慎 L
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11.objectivity 客观性 #qtAFIm'
12. professional competence 专业胜任能力 q~48lx
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13.Senior/CPA-in-charge 项目经理 Lo 5itW
14.audit engagement letter 业务约定书 '%vb&a!.6
15.recurring audit 连续审计 uckag/tv
16.the client 委托人 PV<=wc^
17.change CPA 更换注册会计师 Ep>3%{V
18.the existing CPA 现任注册会计师 Zui2O-L?V
19.the successor CPA 后任注册会计师 }_vE
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20.the preceding CPA前任注册会计师 F#*vJb)
21.issue the audit report 出具审计报告 M,7A|?O
22.expert 专家 J=JYf_=4bc
23.the board of directors 董事会 KuL2X@)}
24.knowledge of the entity‘ s business 了解被审计单位情况 u%
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25.assess material misstatement risks评估重大错报风险 y0k*i S
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^1sX22k
27.a general knowledge of —— 初步了解―――的情况 ca h1'Y
28.a more knowledge of—— 进一步了解的情况 7O^ySy"l
29.the prior year‘s working papers 以前年度工作底稿 p%pM 3<p
30.minutes of meeting 会议纪要 _~ZNX+4
31.business risks 经营风险 t ;!v jac
32.appropriateness 适当性 ,u8)g; 8s
33.accounting estimate 会计估计 [*GIR0
34.management representations 管理层声明 aVNBF`
35.going concern assumption 持续经营假设 8QDs4Bv|
36.audit plan 审计计划 RB`Emp&T
37.significant audit areas 重点审计领域 >~8;H x].d
38.error 错误 O$%M.C'
39.fraud舞弊 ~8L*N>Y
40.modified or additional procedures 修改或追加审计程序 BQu_ )@
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 ,5$V;|
43.unusual pressures 异常压力 2oyTS*2u_&
44.the suspected noncompliance 涉嫌存在违法行为 FR &4i" +
45.materialiy 重要性 mrX 2w
46.exceed the materiality level 超过重要性水平 &M KG#Y}
47.approach the materiality level 接近重要性水平 ACm9H9:Vd
48.an acceptably low level 可接受水平 ( &HAjB
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 :
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50.misstatements or omissions 错报或漏报 PeT _Ty
51.aggregate 总计 WDQtj$e+
52.subsequent events 期后事项 m7}PJ^* b
53.adjust the financial statements 调整财务报表 `@1y|j:m
54.perform additional audit procedures 实施追加的审计程序 l$N
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55.audit risk 审计风险 ;T0F1
56.detection risk 检查风险 HI)MBrj;r
57.inappropriate audit opinion 不适当的审计意见 =oQw?,eY
58.material misstatement 重大的错报 qK NX^n ;
59.tolerable misstatement 可容忍错报 3NAU|//J
60.the acceptable level of detection risk 可接受的检查风险
