1.audit 审计 }roG(
2.attestation 鉴证 L?RF;jf
3.credibility 可信赖程度 JTW)*q9a
4.audit of financial statements 财务报表审计 CxF-Z7 '
5.agreed-upon procedures 执行商定程序 ?c#$dc"
6.high levels of assurance 高水平保证 76H!)={
7.compilation 编制 '2nqHX
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8.reliability 可靠性 _*6v|Ed?
9.relevance 相关性 IL!=mZ>2O
10.professional skepticism 职业谨慎 jbmTmh1q
11.objectivity 客观性 } !s!;B Ox
12. professional competence 专业胜任能力 vkcRm`.
13.Senior/CPA-in-charge 项目经理 Q-eCHr)
14.audit engagement letter 业务约定书 pq! %?m]
15.recurring audit 连续审计 *xs!5|n+
16.the client 委托人 Of[;Qn
17.change CPA 更换注册会计师 q/gB<p9
18.the existing CPA 现任注册会计师 MI#mAg<
19.the successor CPA 后任注册会计师 Hs (D/&6%
20.the preceding CPA前任注册会计师 6}dR$*=
21.issue the audit report 出具审计报告 }!d;(/)rb
22.expert 专家 xWX*tJ 4
23.the board of directors 董事会 |m
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24.knowledge of the entity‘ s business 了解被审计单位情况 P0GeZ02]
25.assess material misstatement risks评估重大错报风险 :Vuf6,
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 K_BPZ5 w
27.a general knowledge of —— 初步了解―――的情况 rrBAQY|.
28.a more knowledge of—— 进一步了解的情况 {}Ejt:rKN
29.the prior year‘s working papers 以前年度工作底稿 \\4Eh2
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30.minutes of meeting 会议纪要 Tpr tE.mP
31.business risks 经营风险 D'[Uc6
32.appropriateness 适当性 $u9]yiY.{
33.accounting estimate 会计估计 z2y
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34.management representations 管理层声明 =VP=|g
35.going concern assumption 持续经营假设 W WG /k17
36.audit plan 审计计划 Mi7y&~,
37.significant audit areas 重点审计领域 Y)I8eU{Wl(
38.error 错误 )Y]/^1h
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39.fraud舞弊 (lH,JX`$a
40.modified or additional procedures 修改或追加审计程序 %$ceJ`%1e
41.misappropriation of assets 侵占资产 'r}
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42.transactions without substance 虚假交易 ,?-\
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43.unusual pressures 异常压力 G*}F5.>8(
44.the suspected noncompliance 涉嫌存在违法行为 e [0w5)X
45.materialiy 重要性 nCxAQ|P?
46.exceed the materiality level 超过重要性水平 -X1X)0v$
47.approach the materiality level 接近重要性水平 >^ _ bD
48.an acceptably low level 可接受水平 z ; }6f
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 gn1(4
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50.misstatements or omissions 错报或漏报 -$a>f4]
51.aggregate 总计 NCS!:d:Ry
52.subsequent events 期后事项 xFF r
53.adjust the financial statements 调整财务报表 6f%DpJ:$U
54.perform additional audit procedures 实施追加的审计程序 }nx=e#[g%2
55.audit risk 审计风险 u5E]t9~Pq
56.detection risk 检查风险 +8P,s[0<R_
57.inappropriate audit opinion 不适当的审计意见 4dh+
58.material misstatement 重大的错报 B |{I:[
59.tolerable misstatement 可容忍错报 n&XGBwgW
60.the acceptable level of detection risk 可接受的检查风险
