1.audit 审计 <<-L,0
2.attestation 鉴证 v{$?Ow T/u
3.credibility 可信赖程度 Wu6'm &t
4.audit of financial statements 财务报表审计 Z'A 3\f
5.agreed-upon procedures 执行商定程序 ;'Hu75 ymo
6.high levels of assurance 高水平保证 E q4tc Z
7.compilation 编制 B .=n U
8.reliability 可靠性 ^ /2H H
9.relevance 相关性 >&\.{ aj
10.professional skepticism 职业谨慎 Y*# xo7#B
11.objectivity 客观性 z
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12. professional competence 专业胜任能力 rV\G/)xL
13.Senior/CPA-in-charge 项目经理 /*;a6S8q
14.audit engagement letter 业务约定书 4IW
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15.recurring audit 连续审计 +UWv }|
16.the client 委托人 Jqzw94
17.change CPA 更换注册会计师 Y'000#+
18.the existing CPA 现任注册会计师 +-b'+mF
19.the successor CPA 后任注册会计师 p5qfv>E8)
20.the preceding CPA前任注册会计师 8 a )4> B
21.issue the audit report 出具审计报告 1?w=v|b:P)
22.expert 专家 %h(%M'm?
23.the board of directors 董事会 hlre eX v
24.knowledge of the entity‘ s business 了解被审计单位情况 NA$)qX_
25.assess material misstatement risks评估重大错报风险 { k=3OIp
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 f"gYX
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27.a general knowledge of —— 初步了解―――的情况 P(yLRc
28.a more knowledge of—— 进一步了解的情况 ?f9 M59(l
29.the prior year‘s working papers 以前年度工作底稿 &0f/
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30.minutes of meeting 会议纪要 #|8%h
31.business risks 经营风险 ysi=}+F .
32.appropriateness 适当性 p2(ha3PW
33.accounting estimate 会计估计 w:nH_x#C4
34.management representations 管理层声明 Ohgu*5!o
35.going concern assumption 持续经营假设 PSv 5tQhm
36.audit plan 审计计划 "*/IP9?]
37.significant audit areas 重点审计领域 dh%O {t
38.error 错误 Ax\d{0/oL2
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 g||EjCsp
41.misappropriation of assets 侵占资产 @i> r(X
42.transactions without substance 虚假交易 F5+F O^3E
43.unusual pressures 异常压力 D^h!
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44.the suspected noncompliance 涉嫌存在违法行为 WJ-.?
45.materialiy 重要性 OcWKK !A
46.exceed the materiality level 超过重要性水平 ._>03, "
47.approach the materiality level 接近重要性水平 {S+?n[1r\
48.an acceptably low level 可接受水平 w%TrL+v
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 ts(u7CJd
50.misstatements or omissions 错报或漏报 ^ )"Il
51.aggregate 总计 ,]yS BAO
52.subsequent events 期后事项 <K&A/Ue
53.adjust the financial statements 调整财务报表 I6;6x
54.perform additional audit procedures 实施追加的审计程序 6wu`;>
55.audit risk 审计风险 dZIbajs '
56.detection risk 检查风险 Nz3+yxv1
57.inappropriate audit opinion 不适当的审计意见 E<tR8='F
58.material misstatement 重大的错报 t}I@Rmso
59.tolerable misstatement 可容忍错报 {5
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60.the acceptable level of detection risk 可接受的检查风险
