1.audit 审计 Z)~
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2.attestation 鉴证 A_ &IK;-go
3.credibility 可信赖程度 yp=sL' E
4.audit of financial statements 财务报表审计 FdnLxw
5.agreed-upon procedures 执行商定程序 3l `"(5
6.high levels of assurance 高水平保证 N#-. [9!
7.compilation 编制 nXfz@q
8.reliability 可靠性
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9.relevance 相关性 >m%TUQ#%
10.professional skepticism 职业谨慎 0)h.[O8@>
11.objectivity 客观性 u:(=gj,~x
12. professional competence 专业胜任能力 4%qmwt*p
13.Senior/CPA-in-charge 项目经理 3HP
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14.audit engagement letter 业务约定书 6K8v:yYPa
15.recurring audit 连续审计 U)-aecB!
16.the client 委托人 # Dgkl
17.change CPA 更换注册会计师 B[8 RBTsA
18.the existing CPA 现任注册会计师 q0>9T
19.the successor CPA 后任注册会计师 ]P7gEBi
20.the preceding CPA前任注册会计师 g]44|9x(W
21.issue the audit report 出具审计报告 xZ2 1i QeN
22.expert 专家 d!&LpODI]*
23.the board of directors 董事会 'CqAjlj
24.knowledge of the entity‘ s business 了解被审计单位情况 O3slYd&V
25.assess material misstatement risks评估重大错报风险 O(0a l#Fvj
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 ^ hE N
27.a general knowledge of —— 初步了解―――的情况 n@bkZ/G
28.a more knowledge of—— 进一步了解的情况 og+Vrd
29.the prior year‘s working papers 以前年度工作底稿 KdHkX+-R
30.minutes of meeting 会议纪要 BSSeh e*
31.business risks 经营风险 =|$U`~YB
32.appropriateness 适当性 M MaS
33.accounting estimate 会计估计 q |Pebe=
34.management representations 管理层声明 Fv/{)H<:y
35.going concern assumption 持续经营假设 UDJ#P9uy
36.audit plan 审计计划 Pk5\v0vkg
37.significant audit areas 重点审计领域 *qL2=2
38.error 错误
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39.fraud舞弊 xk8
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40.modified or additional procedures 修改或追加审计程序 0VR,I{<.{
41.misappropriation of assets 侵占资产 5gx;Bp^_
42.transactions without substance 虚假交易 :|I"Em3R
43.unusual pressures 异常压力 h;}
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44.the suspected noncompliance 涉嫌存在违法行为 @*op
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45.materialiy 重要性 ' t( #HBU
46.exceed the materiality level 超过重要性水平 ?_S);
47.approach the materiality level 接近重要性水平 ~^Ga?Q _
48.an acceptably low level 可接受水平 + ZE"pA^C
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Te)%L*X
50.misstatements or omissions 错报或漏报 E'8XXV^I?P
51.aggregate 总计 'S
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52.subsequent events 期后事项 i+I.>L/S
53.adjust the financial statements 调整财务报表 }\N ~%?6D
54.perform additional audit procedures 实施追加的审计程序 g;o5m
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55.audit risk 审计风险 #g f0 *:p
56.detection risk 检查风险 O6-';H:I]L
57.inappropriate audit opinion 不适当的审计意见 UiK)m:NU
58.material misstatement 重大的错报 *$('ous8
59.tolerable misstatement 可容忍错报 #>5T,[{?j
60.the acceptable level of detection risk 可接受的检查风险
