1.audit 审计 1?*vqd t
2.attestation 鉴证 )y K!EK\
3.credibility 可信赖程度 @<Y Za$`
4.audit of financial statements 财务报表审计 oU2RxK->u
5.agreed-upon procedures 执行商定程序 Ro1l:P)C`
6.high levels of assurance 高水平保证 2q#$?qs_b
7.compilation 编制 zJ\I%7h*
8.reliability 可靠性 . v;Npm2
9.relevance 相关性 3w-0v"j U
10.professional skepticism 职业谨慎 Op|Be
11.objectivity 客观性 [ -%oO
12. professional competence 专业胜任能力 t512]eqhb(
13.Senior/CPA-in-charge 项目经理 :!|xg! |y
14.audit engagement letter 业务约定书 EH[ ?*>+s
15.recurring audit 连续审计 ZHZ>YSqCS
16.the client 委托人 iX,Qh2(ig
17.change CPA 更换注册会计师 g ` Wr3
18.the existing CPA 现任注册会计师 -AbA6_j
19.the successor CPA 后任注册会计师 K<t(HK#
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20.the preceding CPA前任注册会计师 (cMrEuv
21.issue the audit report 出具审计报告 lmod8B
22.expert 专家 u_uC78`p
23.the board of directors 董事会 hP|5 q&wX
24.knowledge of the entity‘ s business 了解被审计单位情况 %~eZr G.
25.assess material misstatement risks评估重大错报风险 SVR AkP-
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 'Hq}h)`
27.a general knowledge of —— 初步了解―――的情况 fpzTv3D=I
28.a more knowledge of—— 进一步了解的情况 s _]rje8`
29.the prior year‘s working papers 以前年度工作底稿 s0\X%U("
30.minutes of meeting 会议纪要 3U} z?gP[
31.business risks 经营风险 ]s u\[?l
32.appropriateness 适当性 i #C?&
33.accounting estimate 会计估计 )Ev [o#y
34.management representations 管理层声明 OtC/)
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35.going concern assumption 持续经营假设 jW6@U%[!b
36.audit plan 审计计划 aWit^dp
37.significant audit areas 重点审计领域 ;e WVc;H
38.error 错误 #)\KV7f! ;
39.fraud舞弊 "c}b qoN
40.modified or additional procedures 修改或追加审计程序 9eV@v
41.misappropriation of assets 侵占资产 wwF 20
42.transactions without substance 虚假交易 Yu8 WmX,[
43.unusual pressures 异常压力 %Jw;c`JM
44.the suspected noncompliance 涉嫌存在违法行为 \z
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45.materialiy 重要性 [ 6c{t
46.exceed the materiality level 超过重要性水平 F'Wef11Yz
47.approach the materiality level 接近重要性水平 $u` ;{8
48.an acceptably low level 可接受水平 KLoHjB q
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 j\W+wnAgk
50.misstatements or omissions 错报或漏报 alq>| ,\x
51.aggregate 总计 *<9p88FpDU
52.subsequent events 期后事项 q
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53.adjust the financial statements 调整财务报表 SQEXC*0 8
54.perform additional audit procedures 实施追加的审计程序 `; `34t_)
55.audit risk 审计风险 #-@dc
56.detection risk 检查风险 }g`A*y;t
57.inappropriate audit opinion 不适当的审计意见 b ]J_R"}
58.material misstatement 重大的错报 s(zG.7* 3n
59.tolerable misstatement 可容忍错报 / ]I ]
60.the acceptable level of detection risk 可接受的检查风险
