1.audit 审计 WLW' .
2.attestation 鉴证 qp 4.XL
3.credibility 可信赖程度 Yq}7x1mm
4.audit of financial statements 财务报表审计 Tl5K'3
5.agreed-upon procedures 执行商定程序 z!;n\CV @
6.high levels of assurance 高水平保证 *')BP;|V`
7.compilation 编制 h^^zR)EVb
8.reliability 可靠性 }3 :DJ(Y
9.relevance 相关性 wLC!vX.S
10.professional skepticism 职业谨慎 x? Z)q4
11.objectivity 客观性 `)e;b
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12. professional competence 专业胜任能力 jT"P$0sJAd
13.Senior/CPA-in-charge 项目经理 ;ZX P*M9
14.audit engagement letter 业务约定书 V#[I/D
15.recurring audit 连续审计 J_YbeZ]
16.the client 委托人 | qtdmm
17.change CPA 更换注册会计师 0cZyO$.
18.the existing CPA 现任注册会计师 I"Y d6M%
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19.the successor CPA 后任注册会计师 PxzeN6f
20.the preceding CPA前任注册会计师 s
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21.issue the audit report 出具审计报告 EW* !_|
22.expert 专家 qKt8sxg
23.the board of directors 董事会 0}Rxe
24.knowledge of the entity‘ s business 了解被审计单位情况 /]"
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25.assess material misstatement risks评估重大错报风险 g]85[xz
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 < J-bDcp
27.a general knowledge of —— 初步了解―――的情况 i$;GEM}tv
28.a more knowledge of—— 进一步了解的情况 &?>h#H222
29.the prior year‘s working papers 以前年度工作底稿 Pc >$[kT0
30.minutes of meeting 会议纪要 4O_z|K_ k|
31.business risks 经营风险 _F>1b16:/P
32.appropriateness 适当性 y[[f?rxz>
33.accounting estimate 会计估计 v#&r3ZW0
34.management representations 管理层声明 ]#R'hL%f
35.going concern assumption 持续经营假设 'c 5#M,G~
36.audit plan 审计计划 -cs
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37.significant audit areas 重点审计领域 w]]`/`
38.error 错误 *%1:="W*|
39.fraud舞弊 jm&?;~>O
40.modified or additional procedures 修改或追加审计程序 ;~T)pG8IS
41.misappropriation of assets 侵占资产 `GOxFDB.
42.transactions without substance 虚假交易 zy`4]w$Lj+
43.unusual pressures 异常压力 *6 -;iT8
44.the suspected noncompliance 涉嫌存在违法行为 0/hX3h
45.materialiy 重要性 %y.9S=,v,
46.exceed the materiality level 超过重要性水平 /tRzb8`
47.approach the materiality level 接近重要性水平 loN!&YceW
48.an acceptably low level 可接受水平 ='u'/g$'&
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 mE)65@3%
50.misstatements or omissions 错报或漏报 xal
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51.aggregate 总计 @QI]P{
52.subsequent events 期后事项 LqIMU4Ex
53.adjust the financial statements 调整财务报表 c: I1XC
54.perform additional audit procedures 实施追加的审计程序 S+H#^WSt
55.audit risk 审计风险 &&$/>[0=.
56.detection risk 检查风险 N[X%tf\L]F
57.inappropriate audit opinion 不适当的审计意见 h h}%Z=
58.material misstatement 重大的错报 /]%,C
59.tolerable misstatement 可容忍错报 nN>D=a"&F
60.the acceptable level of detection risk 可接受的检查风险
