1.audit 审计 ".#h$
2.attestation 鉴证 ,g"JgX
3.credibility 可信赖程度 3bo
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4.audit of financial statements 财务报表审计 d >zC[]1
5.agreed-upon procedures 执行商定程序 })(robBkA
6.high levels of assurance 高水平保证 7) RvBcM
7.compilation 编制 bi@'m?XwJ
8.reliability 可靠性 ObreDv^,
9.relevance 相关性 4u41M,nJQd
10.professional skepticism 职业谨慎 /6y{
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11.objectivity 客观性 En&gI` 3n
12. professional competence 专业胜任能力 7o!t/WEEq
13.Senior/CPA-in-charge 项目经理 ?GLCd7TP
14.audit engagement letter 业务约定书 KZ AF9
15.recurring audit 连续审计 :h3
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16.the client 委托人 JHZjf7g$k
17.change CPA 更换注册会计师 yqtHlz%
18.the existing CPA 现任注册会计师 e(b$LUV
19.the successor CPA 后任注册会计师 ]E DC s?,
20.the preceding CPA前任注册会计师 ubVZEsoW?
21.issue the audit report 出具审计报告 6jm/y@|F!
22.expert 专家 Z }>;@c
23.the board of directors 董事会 TMs Cl6dB
24.knowledge of the entity‘ s business 了解被审计单位情况 TPKD'@:x
25.assess material misstatement risks评估重大错报风险 tk8\,!9Q
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 )g3c-W=
27.a general knowledge of —— 初步了解―――的情况 P ( Y\l
28.a more knowledge of—— 进一步了解的情况 s+&0Z3+
29.the prior year‘s working papers 以前年度工作底稿 fF9hL3h?)
30.minutes of meeting 会议纪要 -G_3B(]`
31.business risks 经营风险 @ u
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32.appropriateness 适当性 =kK%,Mr
33.accounting estimate 会计估计 }rs>B,=*k
34.management representations 管理层声明 jt* B0'S
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35.going concern assumption 持续经营假设 Clap3E|a
36.audit plan 审计计划 2 1 +[9
37.significant audit areas 重点审计领域 ,TB$D]u8
38.error 错误 A>FWvlLw'm
39.fraud舞弊 }:J-o
40.modified or additional procedures 修改或追加审计程序 #67 7,dn
41.misappropriation of assets 侵占资产 9GTp};Kg
42.transactions without substance 虚假交易 7;Q4k"h
43.unusual pressures 异常压力 @" umY-1f
44.the suspected noncompliance 涉嫌存在违法行为 {L.uLr_?e
45.materialiy 重要性 U. $Th_
46.exceed the materiality level 超过重要性水平 ^/x\HGrw
47.approach the materiality level 接近重要性水平 &=:3/;c
48.an acceptably low level 可接受水平 %S$$*|_
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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 N:+d =G`x
50.misstatements or omissions 错报或漏报 ]P>XXE;[
51.aggregate 总计 @^g~F &Ta
52.subsequent events 期后事项 2vsV :LS.
53.adjust the financial statements 调整财务报表 ;, \!&o6
54.perform additional audit procedures 实施追加的审计程序 .EH1;/
55.audit risk 审计风险 pW>{7pXn
56.detection risk 检查风险 AU Ip
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57.inappropriate audit opinion 不适当的审计意见 /J &DYxl":
58.material misstatement 重大的错报 aS\$@41"
59.tolerable misstatement 可容忍错报 ),xD5~_=q
60.the acceptable level of detection risk 可接受的检查风险
