1.audit 审计 {<p?2E
2.attestation 鉴证 HWrO"b*tO
3.credibility 可信赖程度 &{hL&BLr
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 {4}yKjW%z
6.high levels of assurance 高水平保证 6 '5 7
7.compilation 编制
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8.reliability 可靠性 lv<*
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9.relevance 相关性 {6|G@ ""O
10.professional skepticism 职业谨慎 %XDc,AR[
11.objectivity 客观性 /t57!&
12. professional competence 专业胜任能力 ~H_/zK 6e
13.Senior/CPA-in-charge 项目经理 2WL|wwA
14.audit engagement letter 业务约定书 /9* B)m"
15.recurring audit 连续审计 %N6A+ 5H
16.the client 委托人 ~
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17.change CPA 更换注册会计师 }'V5/>m[
18.the existing CPA 现任注册会计师 6vo;! V6
19.the successor CPA 后任注册会计师 <z&/L/bl"
20.the preceding CPA前任注册会计师 "Yv_B3p
21.issue the audit report 出具审计报告 J?1 uKR
22.expert 专家 ^ogt+6c
23.the board of directors 董事会 P6`u._mX
24.knowledge of the entity‘ s business 了解被审计单位情况 1CD+B=pQG
25.assess material misstatement risks评估重大错报风险 X/!o\yyT
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 6:5I26
27.a general knowledge of —— 初步了解―――的情况 8 +/rlHp
28.a more knowledge of—— 进一步了解的情况 [A~xy'T
29.the prior year‘s working papers 以前年度工作底稿 |bHelD|
30.minutes of meeting 会议纪要 {SPq$B_VR
31.business risks 经营风险 ] i)c{y
32.appropriateness 适当性 %6,SKg p
33.accounting estimate 会计估计 (,Q7@s
34.management representations 管理层声明 K`WywH3-
35.going concern assumption 持续经营假设 faX #**r
36.audit plan 审计计划 z"L/G
37.significant audit areas 重点审计领域 drP=A~?&:
38.error 错误 U^%Q}'UYym
39.fraud舞弊 ,j{,h_Op
40.modified or additional procedures 修改或追加审计程序 ||= )d&
41.misappropriation of assets 侵占资产 py!|\00}
42.transactions without substance 虚假交易 &< `N T D
43.unusual pressures 异常压力 F?*-4I-
44.the suspected noncompliance 涉嫌存在违法行为 8 &LQzwa
45.materialiy 重要性 Su7?;Oh/yI
46.exceed the materiality level 超过重要性水平 ;>yxNGV`
47.approach the materiality level 接近重要性水平 gIa+5\qYY
48.an acceptably low level 可接受水平 cWaSn7p !X
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 [C z-i
50.misstatements or omissions 错报或漏报 u#$]?($}d
51.aggregate 总计 ~{g [<Qi
52.subsequent events 期后事项 KIf dafRL
53.adjust the financial statements 调整财务报表 1\ ~ "VF*{
54.perform additional audit procedures 实施追加的审计程序 VcO0sa f`
55.audit risk 审计风险 L: j<c5
56.detection risk 检查风险 5h-SCB>P
57.inappropriate audit opinion 不适当的审计意见 Xll}x+'uZK
58.material misstatement 重大的错报 C. yQ=\U2
59.tolerable misstatement 可容忍错报 IGQaDFr
60.the acceptable level of detection risk 可接受的检查风险
