1.audit 审计 [{+ZQd
2.attestation 鉴证 E `%*lGu_
3.credibility 可信赖程度 ~~WX#Od*$
4.audit of financial statements 财务报表审计 7{=+Va5
5.agreed-upon procedures 执行商定程序 v(jZ[{x@
6.high levels of assurance 高水平保证 L7.LFWq$
S
7.compilation 编制 H<`7){iG
8.reliability 可靠性 1|3vwgRhs
9.relevance 相关性 \3j4=K'nE
10.professional skepticism 职业谨慎 93Q
x+oK]
11.objectivity 客观性 0Jm)
2@
12. professional competence 专业胜任能力 TIP H#W:v
13.Senior/CPA-in-charge 项目经理 T@N)BfkB
14.audit engagement letter 业务约定书 I{u+=0^Y
15.recurring audit 连续审计 bLz('mUY
16.the client 委托人 L0xh?B
17.change CPA 更换注册会计师 28xLaob
18.the existing CPA 现任注册会计师
:DBJ2n
19.the successor CPA 后任注册会计师 DEpn>
20.the preceding CPA前任注册会计师 V"sm+0J
21.issue the audit report 出具审计报告 7!8R)m
^1[
22.expert 专家 mC`U"rlK~
23.the board of directors 董事会 LBhDP5qF
24.knowledge of the entity‘ s business 了解被审计单位情况 Be0v&Q_NK
25.assess material misstatement risks评估重大错报风险 K%>3ev=y.s
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 K
WT[b?
27.a general knowledge of —— 初步了解―――的情况 \MmKz^tO
28.a more knowledge of—— 进一步了解的情况 x*F_XE1#M
29.the prior year‘s working papers 以前年度工作底稿 s#)tiCSVW
30.minutes of meeting 会议纪要 G/}nwj\
31.business risks 经营风险 4:XVu
32.appropriateness 适当性 ",Fqpu&M
33.accounting estimate 会计估计 6b=7{nLF
34.management representations 管理层声明 lO^YAOY
35.going concern assumption 持续经营假设 ^g N?Io
36.audit plan 审计计划 K;(t@GL
?
37.significant audit areas 重点审计领域 1`EkN0iZ
38.error 错误 TZ@S?r>^
39.fraud舞弊 &0@AM_b
40.modified or additional procedures 修改或追加审计程序 VaylbYUCT/
41.misappropriation of assets 侵占资产 ] Y6y ]u
42.transactions without substance 虚假交易 VxGR[kq$]
43.unusual pressures 异常压力 ~C ;gEE-
44.the suspected noncompliance 涉嫌存在违法行为 (W$>!1~
45.materialiy 重要性 IgtTYxI
46.exceed the materiality level 超过重要性水平 fh
Q}Z%$
47.approach the materiality level 接近重要性水平 j2,w1f}T
48.an acceptably low level 可接受水平 si>gYO
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 MG0d&[
50.misstatements or omissions 错报或漏报 WEugm603
51.aggregate 总计 6SmawPPP
52.subsequent events 期后事项 n%:&N
53.adjust the financial statements 调整财务报表 wE09%
54.perform additional audit procedures 实施追加的审计程序 eop7=!`-~~
55.audit risk 审计风险 H}&4#CQ'!
56.detection risk 检查风险 E@^mlUf
57.inappropriate audit opinion 不适当的审计意见 I)cA:Ip
58.material misstatement 重大的错报 }Fgp*x-G
59.tolerable misstatement 可容忍错报 eWAgYe2
60.the acceptable level of detection risk 可接受的检查风险