1.audit 审计 aW
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2.attestation 鉴证 X]dwX%:Z!j
3.credibility 可信赖程度 YS%h^>I^
4.audit of financial statements 财务报表审计 +qw jbA+
5.agreed-upon procedures 执行商定程序 5) MS~ii
6.high levels of assurance 高水平保证 >M/V oV
7.compilation 编制 qDfd. gL
8.reliability 可靠性 9*1,!%]
9.relevance 相关性 &mtJ Rfnu
10.professional skepticism 职业谨慎 rq/I` :
11.objectivity 客观性
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12. professional competence 专业胜任能力 > b{q.
13.Senior/CPA-in-charge 项目经理 Bjz P z
14.audit engagement letter 业务约定书 M!XsJ<jN/
15.recurring audit 连续审计 wLOB}ZMT
16.the client 委托人 d >t<_}
17.change CPA 更换注册会计师 nPy$D-L,
18.the existing CPA 现任注册会计师 } =]M2
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19.the successor CPA 后任注册会计师 #I bp(
20.the preceding CPA前任注册会计师 /
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21.issue the audit report 出具审计报告 `.Qi?* ^
22.expert 专家 F ;2w1S^
23.the board of directors 董事会 o_^ ?n[4
24.knowledge of the entity‘ s business 了解被审计单位情况 ,~]tg77
25.assess material misstatement risks评估重大错报风险
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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 D5 *q7A6
27.a general knowledge of —— 初步了解―――的情况 -3=#u_
28.a more knowledge of—— 进一步了解的情况 c:o]d )S
29.the prior year‘s working papers 以前年度工作底稿 4QIX19{"
30.minutes of meeting 会议纪要 ZP\-T*)l $
31.business risks 经营风险 /Id%_, }Kb
32.appropriateness 适当性
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33.accounting estimate 会计估计 sv&;Y\2c
34.management representations 管理层声明 zp%Cr.)$
35.going concern assumption 持续经营假设 cLsV`@J(k
36.audit plan 审计计划 M 4?ig}kh
37.significant audit areas 重点审计领域 &b fA.&
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38.error 错误 W1|0Yd ;P
39.fraud舞弊 rcC<Zat,|
40.modified or additional procedures 修改或追加审计程序 Z*= $8
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41.misappropriation of assets 侵占资产 zM(vr"U
42.transactions without substance 虚假交易 !~rY1T~
43.unusual pressures 异常压力 ;CPr]avY
44.the suspected noncompliance 涉嫌存在违法行为 O#S;q5L@
45.materialiy 重要性 W g<(ms dj
46.exceed the materiality level 超过重要性水平 HTS%^<u
47.approach the materiality level 接近重要性水平 [Q/TlO t5
48.an acceptably low level 可接受水平 e3nYbWBy]
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 m0;CH/D0
50.misstatements or omissions 错报或漏报 `</ff+Q 6
51.aggregate 总计 <?riU\-]y
52.subsequent events 期后事项 n
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53.adjust the financial statements 调整财务报表 |m^k_d!d
54.perform additional audit procedures 实施追加的审计程序 =06gj)8
55.audit risk 审计风险 6MT1$7|P&x
56.detection risk 检查风险 O\"3J(y,
57.inappropriate audit opinion 不适当的审计意见 1
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58.material misstatement 重大的错报 K k-S}.E
59.tolerable misstatement 可容忍错报 z4jR[x,
60.the acceptable level of detection risk 可接受的检查风险
