1.audit 审计 OoP@-D"e
2.attestation 鉴证 um8AdiK
3.credibility 可信赖程度 8.I9}_
4.audit of financial statements 财务报表审计 F>:%Cyo0!
5.agreed-upon procedures 执行商定程序 L(WOet( '
6.high levels of assurance 高水平保证 I{dl% z73
7.compilation 编制 \_oy$>;
8.reliability 可靠性 L2Ux9_S
9.relevance 相关性 Xyv8LB
10.professional skepticism 职业谨慎 7;HUE!5,^l
11.objectivity 客观性 /BzA(Ic/
12. professional competence 专业胜任能力 =aow
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13.Senior/CPA-in-charge 项目经理 ) Ypz!
14.audit engagement letter 业务约定书 L? ;/cO^
15.recurring audit 连续审计 R
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16.the client 委托人 KCXw n
17.change CPA 更换注册会计师 Mn"/#tXL-
18.the existing CPA 现任注册会计师 A9BxwQU#
19.the successor CPA 后任注册会计师 I=YCQ VvA
20.the preceding CPA前任注册会计师 >rwYDT#m]
21.issue the audit report 出具审计报告 !C7<sZ`C
22.expert 专家 ^`&HWp
23.the board of directors 董事会 ?~qC,N [
24.knowledge of the entity‘ s business 了解被审计单位情况 \:sk9k
25.assess material misstatement risks评估重大错报风险
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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 WzG07 2w
27.a general knowledge of —— 初步了解―――的情况 |h1^Gv
28.a more knowledge of—— 进一步了解的情况 (G5T%[/U
29.the prior year‘s working papers 以前年度工作底稿 onzA7Gre
30.minutes of meeting 会议纪要
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31.business risks 经营风险 /v&`!nKu
32.appropriateness 适当性 $DV-Ieb
33.accounting estimate 会计估计 }'jV/
34.management representations 管理层声明 7l}~4dm2J
35.going concern assumption 持续经营假设 0=m&^Jpp
36.audit plan 审计计划 -IvL+}K
37.significant audit areas 重点审计领域 |p'i,.(c_W
38.error 错误 sM9-0A
39.fraud舞弊 3Vu8F"
40.modified or additional procedures 修改或追加审计程序 #5d8?n
41.misappropriation of assets 侵占资产 $Z7:#cZ Y
42.transactions without substance 虚假交易 5TET<f6R
43.unusual pressures 异常压力 "4[<]pq
44.the suspected noncompliance 涉嫌存在违法行为 =n
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45.materialiy 重要性 9&(.x8d,a
46.exceed the materiality level 超过重要性水平 nE<J`Wo$f
47.approach the materiality level 接近重要性水平 kt<@H11
48.an acceptably low level 可接受水平 7S2c|U4IM
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 +GPd
50.misstatements or omissions 错报或漏报 IuWX*b`v
51.aggregate 总计 rHo6iJj
52.subsequent events 期后事项 M;@Ex`+?i
53.adjust the financial statements 调整财务报表 *08+\ed"#
54.perform additional audit procedures 实施追加的审计程序 5xv,!/@
55.audit risk 审计风险 ' WnpwY
56.detection risk 检查风险 Rc%PZ}es
57.inappropriate audit opinion 不适当的审计意见 5|m9:Hv[#
58.material misstatement 重大的错报 "sIN86pCs
59.tolerable misstatement 可容忍错报 Eb7}$Ji\
60.the acceptable level of detection risk 可接受的检查风险