1.audit 审计 OOCQsoN
2.attestation 鉴证 HA $Y1}
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 90Xt_$_}s
5.agreed-upon procedures 执行商定程序 ]UK`?J=t2g
6.high levels of assurance 高水平保证 WwW" fkv
7.compilation 编制 1+R:3(AC
8.reliability 可靠性 ppEJs
9.relevance 相关性 a]`itjL^
10.professional skepticism 职业谨慎 ,
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11.objectivity 客观性 $9G3LgcS
12. professional competence 专业胜任能力 hQJo ~'W=
13.Senior/CPA-in-charge 项目经理 >W'j9+Va
14.audit engagement letter 业务约定书 Z,3 CC \
15.recurring audit 连续审计 0[.3Es:_
16.the client 委托人 zEy&4Kl{+
17.change CPA 更换注册会计师 *%3oyWwCd
18.the existing CPA 现任注册会计师 (/'h4KS@
19.the successor CPA 后任注册会计师 |Z
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20.the preceding CPA前任注册会计师 for {
21.issue the audit report 出具审计报告 j5zFDh
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22.expert 专家 LaDY`u0G%
23.the board of directors 董事会 T0r<O_ubOA
24.knowledge of the entity‘ s business 了解被审计单位情况 |H:<:*=6c
25.assess material misstatement risks评估重大错报风险 NW)M?f+6
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 ?gLAW z
27.a general knowledge of —— 初步了解―――的情况 C (s\LI!r
28.a more knowledge of—— 进一步了解的情况 q'.;W@m
29.the prior year‘s working papers 以前年度工作底稿 .vK.XFZ8R
30.minutes of meeting 会议纪要 QeL{Wa-2F
31.business risks 经营风险 9[kX/#~W*
32.appropriateness 适当性 (Q'U@{s
33.accounting estimate 会计估计 )`<6taKx@n
34.management representations 管理层声明 90p3V\LO
35.going concern assumption 持续经营假设 g&bwtEZ
36.audit plan 审计计划 )U'yUUi
37.significant audit areas 重点审计领域 '| &,E#`
38.error 错误 0rcjorWI
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 va^0JfQ
41.misappropriation of assets 侵占资产 h`lmC]X _
42.transactions without substance 虚假交易 %bXsGPB
43.unusual pressures 异常压力 +5-]iKh
44.the suspected noncompliance 涉嫌存在违法行为 l]$40 j
45.materialiy 重要性 [7RheXO <
46.exceed the materiality level 超过重要性水平 ;,dkJ7M
47.approach the materiality level 接近重要性水平 _- /x;C
48.an acceptably low level 可接受水平 O] H=s
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 p'80d:
50.misstatements or omissions 错报或漏报 b_vVB`>
51.aggregate 总计 Q3,=~}ZNK
52.subsequent events 期后事项 (`pNXQ0n
53.adjust the financial statements 调整财务报表 V}SyD(8~
54.perform additional audit procedures 实施追加的审计程序 Jh?z=JY
55.audit risk 审计风险 :
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56.detection risk 检查风险 D
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57.inappropriate audit opinion 不适当的审计意见 VJg,~lQN#t
58.material misstatement 重大的错报 PPj[;(A
59.tolerable misstatement 可容忍错报 #X5hS w;
60.the acceptable level of detection risk 可接受的检查风险
