1.audit 审计 "oyo#-5z
2.attestation 鉴证 &>O+}>lr9
3.credibility 可信赖程度 I9^x,F"E]
4.audit of financial statements 财务报表审计 pa+hL,w{6
5.agreed-upon procedures 执行商定程序 \z$= K
6.high levels of assurance 高水平保证 wYea\^co
7.compilation 编制 W/N7vAx X
8.reliability 可靠性 6tZI["\
9.relevance 相关性 &=[WIG+rk
10.professional skepticism 职业谨慎 *. t^MP
11.objectivity 客观性 W?&%x(6M
12. professional competence 专业胜任能力 P \I|,
13.Senior/CPA-in-charge 项目经理 5P bW[
14.audit engagement letter 业务约定书 4g/dP^
15.recurring audit 连续审计 *~`(RV
16.the client 委托人 :jf3HG
17.change CPA 更换注册会计师 ?6!LL5a.
18.the existing CPA 现任注册会计师 gGYKEq{j(
19.the successor CPA 后任注册会计师 JF]JOI6.e
20.the preceding CPA前任注册会计师 V`5O{Gg
21.issue the audit report 出具审计报告 Iu{V,U
22.expert 专家 @ Qe0! (_=
23.the board of directors 董事会 WIOV2+
24.knowledge of the entity‘ s business 了解被审计单位情况 _F{C\}
25.assess material misstatement risks评估重大错报风险 #ob/p#k
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 pAEx#ck
27.a general knowledge of —— 初步了解―――的情况 (H]AR8%W
28.a more knowledge of—— 进一步了解的情况 k)u[0}
29.the prior year‘s working papers 以前年度工作底稿 CLSK'+l
30.minutes of meeting 会议纪要 rQX zR
31.business risks 经营风险 U*:!W=XN
32.appropriateness 适当性 }u|q0>^8
33.accounting estimate 会计估计 p_ =z#
34.management representations 管理层声明 :gT4K-Oj
35.going concern assumption 持续经营假设 0(Ij%Wi,
36.audit plan 审计计划 6@o*xK7L
37.significant audit areas 重点审计领域 oU|c.mYe
38.error 错误 6zkaOA46V
39.fraud舞弊 qR.Q,(b|
40.modified or additional procedures 修改或追加审计程序 X]=t>
41.misappropriation of assets 侵占资产 V]&\fk-{
42.transactions without substance 虚假交易 q4q6c")zp
43.unusual pressures 异常压力 :,^gj
44.the suspected noncompliance 涉嫌存在违法行为 ivPg9J1S
45.materialiy 重要性 fM
}#ON>Z
46.exceed the materiality level 超过重要性水平 =;k|*Ny
47.approach the materiality level 接近重要性水平 .hiSw
48.an acceptably low level 可接受水平 YqG7h,F
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 5xde;
50.misstatements or omissions 错报或漏报 AGno6g
51.aggregate 总计 f::Dx1VcX
52.subsequent events 期后事项 E4!Fupkpf
53.adjust the financial statements 调整财务报表 Al'3?
54.perform additional audit procedures 实施追加的审计程序 >7r!~+B"9'
55.audit risk 审计风险 CARzO7b\w
56.detection risk 检查风险 S'14hk<
57.inappropriate audit opinion 不适当的审计意见 X8|EHb<
58.material misstatement 重大的错报 v:p} B$
59.tolerable misstatement 可容忍错报 E9}C #
60.the acceptable level of detection risk 可接受的检查风险