1.audit 审计 _Id'56N]J!
2.attestation 鉴证 B"^j>SF
3.credibility 可信赖程度 noZbsI4
4.audit of financial statements 财务报表审计 O=0p}{3l
5.agreed-upon procedures 执行商定程序 iM]O
6.high levels of assurance 高水平保证 V%,,Gmi
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7.compilation 编制 MP%#)O
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8.reliability 可靠性 BIx*t9wA
9.relevance 相关性 uzd 7 v,
10.professional skepticism 职业谨慎 "- 4|HA
11.objectivity 客观性 x93@[ B*%
12. professional competence 专业胜任能力 +b|F_
13.Senior/CPA-in-charge 项目经理 -KiPqE%&G
14.audit engagement letter 业务约定书 Xb _
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15.recurring audit 连续审计 Etz#+R&*
16.the client 委托人 BZeE Z2"
17.change CPA 更换注册会计师 14,)JZN
18.the existing CPA 现任注册会计师 Ai q Kf =
19.the successor CPA 后任注册会计师 f1
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20.the preceding CPA前任注册会计师 JX59n%$@
21.issue the audit report 出具审计报告 d^v#x[1msZ
22.expert 专家 9jal D
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23.the board of directors 董事会 m <gdyY
24.knowledge of the entity‘ s business 了解被审计单位情况 A4j ,]hOD
25.assess material misstatement risks评估重大错报风险 uo:RNokjJ
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 M
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27.a general knowledge of —— 初步了解―――的情况 !wYN",R-
28.a more knowledge of—— 进一步了解的情况 R`j"iC2
29.the prior year‘s working papers 以前年度工作底稿 1 $ *8F
30.minutes of meeting 会议纪要 f|> rp[Gk
31.business risks 经营风险 -laH^<jm5
32.appropriateness 适当性 N.|F8b]v
33.accounting estimate 会计估计 $Itmm/ M
34.management representations 管理层声明 }<Ydj .85
35.going concern assumption 持续经营假设 s< tG
36.audit plan 审计计划 )]>t (
37.significant audit areas 重点审计领域 F/v.hP_
38.error 错误 0#|Jhmv-zL
39.fraud舞弊 [@K'}\U^+
40.modified or additional procedures 修改或追加审计程序 #
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41.misappropriation of assets 侵占资产 *l7 `C )
42.transactions without substance 虚假交易 g@H<Q('fJ
43.unusual pressures 异常压力 !)M}(I}
44.the suspected noncompliance 涉嫌存在违法行为 !'$ *Z(
45.materialiy 重要性 =ejcP&- V/
46.exceed the materiality level 超过重要性水平 a~2Jf @I3
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 M+t)# O4
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 S^s-md>
50.misstatements or omissions 错报或漏报 $WYt`U;*lj
51.aggregate 总计 a~KtH;7<
52.subsequent events 期后事项 +w0Wg.4 V
53.adjust the financial statements 调整财务报表 5<Kt"5Z%7
54.perform additional audit procedures 实施追加的审计程序 U]Q 5};FK
55.audit risk 审计风险 i4Yskh
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56.detection risk 检查风险 <$A,|m
57.inappropriate audit opinion 不适当的审计意见 ,2AulX 1
58.material misstatement 重大的错报 f1NHW|_j
59.tolerable misstatement 可容忍错报 J.iz%8
60.the acceptable level of detection risk 可接受的检查风险
