1.audit 审计 Fiw^twz 5
2.attestation 鉴证 !CY*SGO
3.credibility 可信赖程度 Y:Jgr&*,z
4.audit of financial statements 财务报表审计 pX$ X8z%
5.agreed-upon procedures 执行商定程序 G_WHW(8
6.high levels of assurance 高水平保证 -D 1 A
7.compilation 编制 b &d4( dk
8.reliability 可靠性 A!uiM*"W
9.relevance 相关性 9[
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10.professional skepticism 职业谨慎 +CXq41g"c
11.objectivity 客观性 nQg_1+
12. professional competence 专业胜任能力 ;E!] /oY<
13.Senior/CPA-in-charge 项目经理 ~j
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14.audit engagement letter 业务约定书 ;RQ}OCz9}8
15.recurring audit 连续审计 dYlVJ_0Zr
16.the client 委托人 >66
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17.change CPA 更换注册会计师 N] pw7S%
18.the existing CPA 现任注册会计师 ^ ]+vtk
19.the successor CPA 后任注册会计师 :2XX~|
20.the preceding CPA前任注册会计师 g&8-X? ^Q
21.issue the audit report 出具审计报告 ZXIz.GFy+
22.expert 专家 t\v~ A0
23.the board of directors 董事会 C0>L<*C
24.knowledge of the entity‘ s business 了解被审计单位情况 |eJR3o
25.assess material misstatement risks评估重大错报风险 \>{;,f
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 ^7t1 'A8e<
27.a general knowledge of —— 初步了解―――的情况 m}>Q#IVZ
28.a more knowledge of—— 进一步了解的情况 m,}GP^<1i
29.the prior year‘s working papers 以前年度工作底稿 i.KRw6
30.minutes of meeting 会议纪要 HXPq+
31.business risks 经营风险 K*p3#iB
32.appropriateness 适当性 glBS|b$\:
33.accounting estimate 会计估计 $ERiBALN:
34.management representations 管理层声明 e nw*[D !
35.going concern assumption 持续经营假设 h}DKFrHW;-
36.audit plan 审计计划 8,e%=7h_e
37.significant audit areas 重点审计领域 &;<'AF
38.error 错误 X/ m
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39.fraud舞弊 .*J /F$
40.modified or additional procedures 修改或追加审计程序 8kE3\#);\
41.misappropriation of assets 侵占资产 >Nx4 +|
42.transactions without substance 虚假交易 h2i1w^f
43.unusual pressures 异常压力 4[Wwm
44.the suspected noncompliance 涉嫌存在违法行为 R D ?52\
45.materialiy 重要性 CW.T`F
46.exceed the materiality level 超过重要性水平 ~]'yUd1gSZ
47.approach the materiality level 接近重要性水平 6fC Hd10!
48.an acceptably low level 可接受水平 (CJx Y(1K
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 x,fL65 6t
50.misstatements or omissions 错报或漏报 ["<'fq;PJ
51.aggregate 总计 vkeZ!klYB
52.subsequent events 期后事项 k]2_vk^
53.adjust the financial statements 调整财务报表 2h)Qz+|7
54.perform additional audit procedures 实施追加的审计程序 \BO6.;jA
55.audit risk 审计风险 E@AV?@<sc
56.detection risk 检查风险 aY6F4,7/B
57.inappropriate audit opinion 不适当的审计意见 ;krIuk-
58.material misstatement 重大的错报 Yvu?M8aK!
59.tolerable misstatement 可容忍错报 SzfMQ@ ~
60.the acceptable level of detection risk 可接受的检查风险
