1.audit 审计 gP/]05$e
2.attestation 鉴证 G92=b *x/
3.credibility 可信赖程度 ]NTHit^EX
4.audit of financial statements 财务报表审计 %N eKDE
5.agreed-upon procedures 执行商定程序 kZz;l(?0
6.high levels of assurance 高水平保证 E8%O+x}
7.compilation 编制 O,^,G<`
8.reliability 可靠性 > ^<qke
9.relevance 相关性
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10.professional skepticism 职业谨慎 O " {o
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11.objectivity 客观性 ).v;~yE
12. professional competence 专业胜任能力 xFg=Tyq:
13.Senior/CPA-in-charge 项目经理 lV]l`$
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14.audit engagement letter 业务约定书 t Q`tHe
15.recurring audit 连续审计 s Gdt)
16.the client 委托人 QZh8l-!#5
17.change CPA 更换注册会计师 3kKXzIh
18.the existing CPA 现任注册会计师 3c9v~5og4
19.the successor CPA 后任注册会计师 +pf 7
20.the preceding CPA前任注册会计师 {tWfLfzU
21.issue the audit report 出具审计报告 UK X'A)$
22.expert 专家 Gc@ENE f
23.the board of directors 董事会 Bljh'Qp>C
24.knowledge of the entity‘ s business 了解被审计单位情况 v KaX,)P;?
25.assess material misstatement risks评估重大错报风险 X-n'?=
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 z# ,?*v
27.a general knowledge of —— 初步了解―――的情况 .Ta$@sP h}
28.a more knowledge of—— 进一步了解的情况 _I I;$_ N
29.the prior year‘s working papers 以前年度工作底稿 ;K:.*sA a
30.minutes of meeting 会议纪要 4=q\CK2 ^A
31.business risks 经营风险 !_x-aro3<
32.appropriateness 适当性 ,{E'k+
33.accounting estimate 会计估计 Qz <v. _
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 =3 - G
36.audit plan 审计计划 .bpxSU%X
37.significant audit areas 重点审计领域 t$Qav>D
38.error 错误 VaQ}XM
39.fraud舞弊 A;2?!i# f
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 N k^#Sa?
42.transactions without substance 虚假交易 8(g:i#~
43.unusual pressures 异常压力 n'M}6XUw
44.the suspected noncompliance 涉嫌存在违法行为 snj+-'4T
45.materialiy 重要性 rRsLl/d
46.exceed the materiality level 超过重要性水平 [8)Zhw$
47.approach the materiality level 接近重要性水平 p=Vm{i7
48.an acceptably low level 可接受水平 )0UQy
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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 $9hOWti
50.misstatements or omissions 错报或漏报 Cu/w><h)
51.aggregate 总计 ,Hj=]e2?
52.subsequent events 期后事项 T}4 RlIZF
53.adjust the financial statements 调整财务报表 : [AW
54.perform additional audit procedures 实施追加的审计程序 y YF80mnJz
55.audit risk 审计风险 YpNTq_S1,
56.detection risk 检查风险 m _:ib}
57.inappropriate audit opinion 不适当的审计意见 W6wgX0H
58.material misstatement 重大的错报 Kq .)5%~>
59.tolerable misstatement 可容忍错报 /u#uC(Uwl
60.the acceptable level of detection risk 可接受的检查风险
