1.audit 审计 <c Ng_ZZ;8
2.attestation 鉴证 Hr/3nq}.
3.credibility 可信赖程度 :j[a X7Sq2
4.audit of financial statements 财务报表审计 r3mQoTvnv
5.agreed-upon procedures 执行商定程序 _ H$^m
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6.high levels of assurance 高水平保证 L AcK%
7.compilation 编制 e,I{+ ^P
8.reliability 可靠性 ,?(IRiq%
9.relevance 相关性 ?CHFy 2%Y
10.professional skepticism 职业谨慎 ^/_1
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11.objectivity 客观性 _^Yav.A=
12. professional competence 专业胜任能力 M F_VMAq
13.Senior/CPA-in-charge 项目经理 r}~|,O3bc'
14.audit engagement letter 业务约定书 NUb:5tL
15.recurring audit 连续审计 vgbk
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16.the client 委托人 ganXO5T$
17.change CPA 更换注册会计师 3X]\p}] z
18.the existing CPA 现任注册会计师 n
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19.the successor CPA 后任注册会计师 bc ;(2D
20.the preceding CPA前任注册会计师 01AzM)U3"m
21.issue the audit report 出具审计报告 ]YqeI *BX
22.expert 专家 g4CdzN~
23.the board of directors 董事会 0$e]?]X6
24.knowledge of the entity‘ s business 了解被审计单位情况 ~vv\A5O[|
25.assess material misstatement risks评估重大错报风险 HS[N]'dc
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 W
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27.a general knowledge of —— 初步了解―――的情况 ^ Z~'>J
28.a more knowledge of—— 进一步了解的情况 ?KF.v1w7
29.the prior year‘s working papers 以前年度工作底稿 &bw
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30.minutes of meeting 会议纪要 x"xtILrI
31.business risks 经营风险 hY^-kdQ>M
32.appropriateness 适当性 .p d_ SQ~
33.accounting estimate 会计估计 s\# eD0|
34.management representations 管理层声明 mIUpAOC`"Z
35.going concern assumption 持续经营假设 mbCY\vEl
36.audit plan 审计计划 3G9AS#-C
37.significant audit areas 重点审计领域 q[T='!Z\
38.error 错误 RBM(> lU:
39.fraud舞弊 8jxs%N,aI
40.modified or additional procedures 修改或追加审计程序 6yRxb (
41.misappropriation of assets 侵占资产 Ow7}&\;^-
42.transactions without substance 虚假交易 )Og,VXEB
43.unusual pressures 异常压力 Y/aNrIK7
44.the suspected noncompliance 涉嫌存在违法行为 km+}./@
45.materialiy 重要性 \/
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46.exceed the materiality level 超过重要性水平 4zw5?$YWO"
47.approach the materiality level 接近重要性水平 "Ca?liy
48.an acceptably low level 可接受水平 Vg^@6z U
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 =|G l
50.misstatements or omissions 错报或漏报 |=CV.Su
51.aggregate 总计
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52.subsequent events 期后事项 \%ZF<sV W
53.adjust the financial statements 调整财务报表 9azk(OL6
54.perform additional audit procedures 实施追加的审计程序 #H1ng<QV
55.audit risk 审计风险 I];Hx'/<~
56.detection risk 检查风险 !` -/E']/
57.inappropriate audit opinion 不适当的审计意见 =W
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58.material misstatement 重大的错报 std4Nyp
59.tolerable misstatement 可容忍错报 D
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60.the acceptable level of detection risk 可接受的检查风险
