1.audit 审计 k^3 ?Z2a
2.attestation 鉴证 `H+~LVH
3.credibility 可信赖程度 'Gwa[ |6i
4.audit of financial statements 财务报表审计 rl-r8?H}
5.agreed-upon procedures 执行商定程序 V_Z ~$
6.high levels of assurance 高水平保证 L B`=+FD
7.compilation 编制 J qWMO!1
8.reliability 可靠性 r,}U
-S.w
9.relevance 相关性 &_X6m0z
10.professional skepticism 职业谨慎 3&Dln
11.objectivity 客观性 Mf0!-bu
12. professional competence 专业胜任能力 T' O5>e
13.Senior/CPA-in-charge 项目经理 c%1<O!c
14.audit engagement letter 业务约定书 mq~rD)T
15.recurring audit 连续审计 hgCF!eud
16.the client 委托人 \m @8$MK
17.change CPA 更换注册会计师 :x e/7 -
18.the existing CPA 现任注册会计师 @ yJ/!9?^
19.the successor CPA 后任注册会计师 0gY,[aQ2
20.the preceding CPA前任注册会计师 $ijWwrh
21.issue the audit report 出具审计报告 TTjj.fq6
22.expert 专家 S0.
23.the board of directors 董事会 PMr
{BS
24.knowledge of the entity‘ s business 了解被审计单位情况 `_{'qqRhe
25.assess material misstatement risks评估重大错报风险 cVv>"oF;~*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >L$g ;(g
27.a general knowledge of —— 初步了解―――的情况 j^A0[:2
28.a more knowledge of—— 进一步了解的情况 G'c!82;,?
29.the prior year‘s working papers 以前年度工作底稿 12)~PIaF
30.minutes of meeting 会议纪要 *yAC8\v
31.business risks 经营风险 [uOW
\)`
32.appropriateness 适当性 KA:>7-
33.accounting estimate 会计估计 9k.LV/Y
34.management representations 管理层声明 G
hH0-g{-
35.going concern assumption 持续经营假设
`o(PcX3/}
36.audit plan 审计计划 b6=.6?H@4f
37.significant audit areas 重点审计领域 _%Q\G,a;
38.error 错误 rtcY(5Q
39.fraud舞弊 kM>0>fkjE
40.modified or additional procedures 修改或追加审计程序 }vBk,ED
41.misappropriation of assets 侵占资产 U(5(0r
42.transactions without substance 虚假交易 ` c~:3^?9d
43.unusual pressures 异常压力 2d+IROA
44.the suspected noncompliance 涉嫌存在违法行为 =!3G ,qV
45.materialiy 重要性 & i|x2;
v
46.exceed the materiality level 超过重要性水平 ~ar8e
47.approach the materiality level 接近重要性水平 `T $lTP
48.an acceptably low level 可接受水平 1fRYXqx
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 L
L
Oe
50.misstatements or omissions 错报或漏报 k^gnOU ;
51.aggregate 总计 l= 5kd.{
52.subsequent events 期后事项 C/dqCUX:
53.adjust the financial statements 调整财务报表 Pz3jc|Ga
54.perform additional audit procedures 实施追加的审计程序 $5nOi aQL
55.audit risk 审计风险 H~RWM'_
56.detection risk 检查风险 m;o \.s
57.inappropriate audit opinion 不适当的审计意见 E@QsuS2&
58.material misstatement 重大的错报 N,|
:=gD_
59.tolerable misstatement 可容忍错报 "PGEiLY
60.the acceptable level of detection risk 可接受的检查风险