1.audit 审计 x:E:~h[.^
2.attestation 鉴证 [Te"|K ':
3.credibility 可信赖程度 2]V&]s8Wi=
4.audit of financial statements 财务报表审计 MC~<jJ,
5.agreed-upon procedures 执行商定程序 ?m\?
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6.high levels of assurance 高水平保证 )qeed-{
7.compilation 编制 3Hi[Y[O`%P
8.reliability 可靠性 8D&yFal
9.relevance 相关性 1EHL8@.M
10.professional skepticism 职业谨慎 #/
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11.objectivity 客观性
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12. professional competence 专业胜任能力 /4Yx B,
13.Senior/CPA-in-charge 项目经理 `9& ~fWu
14.audit engagement letter 业务约定书 uwc@~=;
15.recurring audit 连续审计 Zq "
16.the client 委托人 ~[Z,:=z
17.change CPA 更换注册会计师 .!)i
18.the existing CPA 现任注册会计师 il[waUfmD
19.the successor CPA 后任注册会计师 {:TOm0eK
20.the preceding CPA前任注册会计师 A(D3wctdr
21.issue the audit report 出具审计报告 ,DD} o
22.expert 专家 #: xv]qb`k
23.the board of directors 董事会 sP@7%p>wt
24.knowledge of the entity‘ s business 了解被审计单位情况 (b"kN(
25.assess material misstatement risks评估重大错报风险 ld[BiP`B2V
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 B&"c:)1
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27.a general knowledge of —— 初步了解―――的情况 c+ukVn`r
28.a more knowledge of—— 进一步了解的情况 & R,QJ4L
29.the prior year‘s working papers 以前年度工作底稿 M-/2{F[
30.minutes of meeting 会议纪要 @y/!`Ziw
31.business risks 经营风险 4Cp)!Bq?/
32.appropriateness 适当性 ziXI$ B4-
33.accounting estimate 会计估计 oIGF=x,e8
34.management representations 管理层声明 <N8z<o4rku
35.going concern assumption 持续经营假设 #b@ sV$
36.audit plan 审计计划 C#@-uo 2
37.significant audit areas 重点审计领域 [mFgo
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38.error 错误 Ge ?Q)N
39.fraud舞弊 "J{A}g [
40.modified or additional procedures 修改或追加审计程序 j P\5bg-}
41.misappropriation of assets 侵占资产 4l@aga
42.transactions without substance 虚假交易 er.;qV'Wz6
43.unusual pressures 异常压力 >rY^Un{Z
44.the suspected noncompliance 涉嫌存在违法行为 3 |(3jIa
45.materialiy 重要性 P-\65]`C
46.exceed the materiality level 超过重要性水平 3oM &#a
47.approach the materiality level 接近重要性水平 oC}2 Z{
48.an acceptably low level 可接受水平 .RpWE.C
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 'DD~xCXE
50.misstatements or omissions 错报或漏报 4k)0OQeW6
51.aggregate 总计 C1x(4
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52.subsequent events 期后事项 ~_|CXPiQ8
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 gR${S|Z#u4
55.audit risk 审计风险 -Yg?@yt
56.detection risk 检查风险 / hYFOZ
57.inappropriate audit opinion 不适当的审计意见 N>IkK*v
58.material misstatement 重大的错报 t[:G45].-k
59.tolerable misstatement 可容忍错报 'H (khS
60.the acceptable level of detection risk 可接受的检查风险
