1.audit 审计 $\Oc]%
2.attestation 鉴证 *!NxtB!LC
3.credibility 可信赖程度 ]-g9dV_[>j
4.audit of financial statements 财务报表审计 JCO+_d#x
5.agreed-upon procedures 执行商定程序 _xY
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6.high levels of assurance 高水平保证 }ff+RGxLIG
7.compilation 编制 z* k(` '
8.reliability 可靠性 mUA!GzJ~u-
9.relevance 相关性 s_o{w"3X
10.professional skepticism 职业谨慎 '-
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11.objectivity 客观性 ]sLdz^E3D
12. professional competence 专业胜任能力 Uhs/F:E[A
13.Senior/CPA-in-charge 项目经理 tzJ7wXRr
14.audit engagement letter 业务约定书 #K&XY6cTj
15.recurring audit 连续审计 i/|}#yw8A
16.the client 委托人 nEHmiG
17.change CPA 更换注册会计师 R`KlG/Tk
18.the existing CPA 现任注册会计师 N1iP!m9Q
19.the successor CPA 后任注册会计师 |tN:o=
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20.the preceding CPA前任注册会计师 {;5\ #VFg
21.issue the audit report 出具审计报告 cXw8#M!
22.expert 专家 ghGpi U$
23.the board of directors 董事会 ?xW,2S
24.knowledge of the entity‘ s business 了解被审计单位情况 4 5Hbg
25.assess material misstatement risks评估重大错报风险 cS# yfN,
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 &ea6YQ
27.a general knowledge of —— 初步了解―――的情况 L;h|Sk]{
28.a more knowledge of—— 进一步了解的情况 8B! Mg NKV
29.the prior year‘s working papers 以前年度工作底稿 ;&c9! LfP
30.minutes of meeting 会议纪要 \r1nMw 3&
31.business risks 经营风险 3!M|Sf<s
32.appropriateness 适当性 dOX"7kZ
33.accounting estimate 会计估计 \& /V p`
34.management representations 管理层声明 ULH<FDot
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 i" #pk"@`
37.significant audit areas 重点审计领域 |_ njN
38.error 错误 uN&UYJ' B
39.fraud舞弊 muAgsH$/
40.modified or additional procedures 修改或追加审计程序 \AeM=K6q+D
41.misappropriation of assets 侵占资产 x7GYWK
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42.transactions without substance 虚假交易 1z3>nou2{
43.unusual pressures 异常压力 8 qlQC.VA[
44.the suspected noncompliance 涉嫌存在违法行为 ~jJF&*)
45.materialiy 重要性 J\Db8O-/x4
46.exceed the materiality level 超过重要性水平 m*|G 2
47.approach the materiality level 接近重要性水平 _1G;!e O
48.an acceptably low level 可接受水平 } `Cc-X7
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 5[LDG/{Tys
50.misstatements or omissions 错报或漏报 ,Cd4
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51.aggregate 总计 os n ,kD*
52.subsequent events 期后事项 & LhQr-g
53.adjust the financial statements 调整财务报表 vM?,#:5
54.perform additional audit procedures 实施追加的审计程序 .B?fG)'WsF
55.audit risk 审计风险 Qe =8x7oIP
56.detection risk 检查风险 j1 H eX
57.inappropriate audit opinion 不适当的审计意见 {>UT'fa-
58.material misstatement 重大的错报 ivg W[]
59.tolerable misstatement 可容忍错报 N vvD~B b
60.the acceptable level of detection risk 可接受的检查风险
