1.audit 审计 p-SJ6Gg
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2.attestation 鉴证 >>{ FzR
3.credibility 可信赖程度 XB59Vm0E=
4.audit of financial statements 财务报表审计 36.N>G,
5.agreed-upon procedures 执行商定程序 6CbxuzYer
6.high levels of assurance 高水平保证 {0"YOS`3AX
7.compilation 编制 =
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8.reliability 可靠性 }Gyqq6Aeb
9.relevance 相关性 \QE)m<GUe
10.professional skepticism 职业谨慎 ^ BQrbY
11.objectivity 客观性 n\z,/'d"
12. professional competence 专业胜任能力 \</b4iR)LT
13.Senior/CPA-in-charge 项目经理 *+)AqKP\Kv
14.audit engagement letter 业务约定书 d5 7i)=
15.recurring audit 连续审计 )lk&z8;.=
16.the client 委托人 ]n."<qxeT
17.change CPA 更换注册会计师 ,\2:/>2
18.the existing CPA 现任注册会计师 zOgTQs"ZH
19.the successor CPA 后任注册会计师 GVHV =E
20.the preceding CPA前任注册会计师 \;u@ "
21.issue the audit report 出具审计报告 {
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22.expert 专家 >9e(.6&2XZ
23.the board of directors 董事会 _WX tB#
24.knowledge of the entity‘ s business 了解被审计单位情况 91> fqe
25.assess material misstatement risks评估重大错报风险 fjk\L\1
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 kHw_ S-
27.a general knowledge of —— 初步了解―――的情况 :0 & X^]\
28.a more knowledge of—— 进一步了解的情况 lKZB?Kk^w\
29.the prior year‘s working papers 以前年度工作底稿 z4M9M7)"
30.minutes of meeting 会议纪要 U8qtwA9t
31.business risks 经营风险 ;2' q_Btk4
32.appropriateness 适当性 .
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33.accounting estimate 会计估计 GaX[C<Wt
34.management representations 管理层声明 r}[7x]sP
35.going concern assumption 持续经营假设 $un?0S
36.audit plan 审计计划 W @
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37.significant audit areas 重点审计领域 D?XM,l +
38.error 错误 [ i#zP
39.fraud舞弊 (jU6GJRP
40.modified or additional procedures 修改或追加审计程序 >h0- ;
41.misappropriation of assets 侵占资产 y E [#ze
42.transactions without substance 虚假交易 sVG(N.y
43.unusual pressures 异常压力 E dZ\1'&/9
44.the suspected noncompliance 涉嫌存在违法行为 L_=3<n E
45.materialiy 重要性 OO[F E3F
46.exceed the materiality level 超过重要性水平 a:QDBS2Llv
47.approach the materiality level 接近重要性水平 ,|&9M^
48.an acceptably low level 可接受水平
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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 Vz6Qxd{m3
50.misstatements or omissions 错报或漏报 .9Y)AtJTS
51.aggregate 总计 y~()| L [
52.subsequent events 期后事项 #>Zzf
53.adjust the financial statements 调整财务报表 ^%O]P`
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54.perform additional audit procedures 实施追加的审计程序 mZd ,
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55.audit risk 审计风险 B&D }F=U
56.detection risk 检查风险 }.s~T# v
57.inappropriate audit opinion 不适当的审计意见 {e|[%reSkg
58.material misstatement 重大的错报 L:@7tc.
59.tolerable misstatement 可容忍错报 \7CGUB>L
60.the acceptable level of detection risk 可接受的检查风险
