1.audit 审计 `#fOY$#XB
2.attestation 鉴证 t@.gmUUA
3.credibility 可信赖程度 TFxb\
4.audit of financial statements 财务报表审计 NOx&`OU+
5.agreed-upon procedures 执行商定程序 .El oBP
6.high levels of assurance 高水平保证 *U54x
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7.compilation 编制 z9HQFRbo[
8.reliability 可靠性 a\}| ikiE
9.relevance 相关性 X 3L9j(
10.professional skepticism 职业谨慎 uc Z(D|a
11.objectivity 客观性 ,_rarU)[J
12. professional competence 专业胜任能力 yN3Tk}{V
13.Senior/CPA-in-charge 项目经理 (6+6]`c$
14.audit engagement letter 业务约定书 ![Ip)X
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15.recurring audit 连续审计 ` N (.10~
16.the client 委托人 *,
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17.change CPA 更换注册会计师 3!Qt_ ,
18.the existing CPA 现任注册会计师 (dMFYL>YP
19.the successor CPA 后任注册会计师 0*3 <}
20.the preceding CPA前任注册会计师 YGWb!|Z$
21.issue the audit report 出具审计报告 *~! xeL
22.expert 专家 1A E/ILGo
23.the board of directors 董事会 {'DP/]nK
24.knowledge of the entity‘ s business 了解被审计单位情况 NYP3uGH]
25.assess material misstatement risks评估重大错报风险 :VN<,1s9p^
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 tEN]0`
27.a general knowledge of —— 初步了解―――的情况 Q lb@A z
28.a more knowledge of—— 进一步了解的情况 2 )j\Lg_M
29.the prior year‘s working papers 以前年度工作底稿 ]nX.zE|F
30.minutes of meeting 会议纪要 R8'yQ#FVy
31.business risks 经营风险 Km,tfM5j
32.appropriateness 适当性 ] 3={o3[:
33.accounting estimate 会计估计 _D,8`na>K
34.management representations 管理层声明 +ypG<VBx%
35.going concern assumption 持续经营假设 e9 82IP
36.audit plan 审计计划 -m| b2g}"3
37.significant audit areas 重点审计领域 CCEx>*E6c
38.error 错误 K,IOD
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39.fraud舞弊 &]LwK5SR
40.modified or additional procedures 修改或追加审计程序 rB4#}+Uq
41.misappropriation of assets 侵占资产 p,tB
42.transactions without substance 虚假交易 EW5S%Y
43.unusual pressures 异常压力 7
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44.the suspected noncompliance 涉嫌存在违法行为 &us8,x6yg
45.materialiy 重要性 w:L u
46.exceed the materiality level 超过重要性水平 I.8|ksc M
47.approach the materiality level 接近重要性水平 G0W d"AV+
48.an acceptably low level 可接受水平 )D [ypuM&
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 UkqLLzL
50.misstatements or omissions 错报或漏报 gE
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51.aggregate 总计 mlVv3mVyR<
52.subsequent events 期后事项 mr('zpkRq
53.adjust the financial statements 调整财务报表 tjd"05"@:
54.perform additional audit procedures 实施追加的审计程序 4|2$b:t
55.audit risk 审计风险 BPG)m,/b
56.detection risk 检查风险 c%Gz{':+
57.inappropriate audit opinion 不适当的审计意见 \s+MH a&
58.material misstatement 重大的错报 }TF<C !]
59.tolerable misstatement 可容忍错报 .R
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60.the acceptable level of detection risk 可接受的检查风险
