1.audit 审计 psg) *'r
2.attestation 鉴证 6{n!Cb[e
3.credibility 可信赖程度 VUPXO
4.audit of financial statements 财务报表审计 x4;" !Kq\
5.agreed-upon procedures 执行商定程序 "Zl 5 <
6.high levels of assurance 高水平保证 T
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7.compilation 编制 r:f[mk"-"A
8.reliability 可靠性 K/i*w<aPb7
9.relevance 相关性 V^3L3|k
10.professional skepticism 职业谨慎 \m(VdE
11.objectivity 客观性 2R;}y7 {
12. professional competence 专业胜任能力 PsnWWj?c
13.Senior/CPA-in-charge 项目经理 $
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14.audit engagement letter 业务约定书 j27?w <
15.recurring audit 连续审计 xTj|dza
16.the client 委托人 v!<gY
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17.change CPA 更换注册会计师 yeXx',]a
18.the existing CPA 现任注册会计师 5ymk\Lw
19.the successor CPA 后任注册会计师 [DJ|`^eKD
20.the preceding CPA前任注册会计师 K@I
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21.issue the audit report 出具审计报告 cAY: AtD
22.expert 专家 ad
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23.the board of directors 董事会 z\K"Rg~J
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 &,zq%;-f
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^-3C
27.a general knowledge of —— 初步了解―――的情况 j[`j9mM8
28.a more knowledge of—— 进一步了解的情况 NQBpX
29.the prior year‘s working papers 以前年度工作底稿 hs^zTZ_
30.minutes of meeting 会议纪要 B2>H_dmQ
31.business risks 经营风险 3EJj9}#x"'
32.appropriateness 适当性 ?zh9d%R
33.accounting estimate 会计估计 $x
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34.management representations 管理层声明 b*a#<K$T_
35.going concern assumption 持续经营假设 t^+ik1.
36.audit plan 审计计划 c G[ l!Z
37.significant audit areas 重点审计领域 zr-*$1eu
38.error 错误 q]T1dz ?
39.fraud舞弊 Hx"ob_^'7
40.modified or additional procedures 修改或追加审计程序 )eUh=eW
41.misappropriation of assets 侵占资产 W0dSsjN
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42.transactions without substance 虚假交易 ')) 0Lh
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43.unusual pressures 异常压力 +ieY:H[
44.the suspected noncompliance 涉嫌存在违法行为 [%q@]\U$s
45.materialiy 重要性 J%u=Ucdh
46.exceed the materiality level 超过重要性水平 Vr ]id
47.approach the materiality level 接近重要性水平 ]D?"aX'q>
48.an acceptably low level 可接受水平 x-$&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 d
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50.misstatements or omissions 错报或漏报 cr%"$1sY;
51.aggregate 总计 Bal$ +S
52.subsequent events 期后事项 ;Y 00TGU
53.adjust the financial statements 调整财务报表 nCUg ,;_=
54.perform additional audit procedures 实施追加的审计程序 6.sx?Y YM
55.audit risk 审计风险 3x`
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56.detection risk 检查风险 joFm]3$;
57.inappropriate audit opinion 不适当的审计意见 2GP=&K/A
58.material misstatement 重大的错报 ). <-X^@
59.tolerable misstatement 可容忍错报 6/5YjO|a
60.the acceptable level of detection risk 可接受的检查风险
