1.audit 审计 O9Yk5b;
2.attestation 鉴证 F=yE>[! LB
3.credibility 可信赖程度 1 w9Aoc
4.audit of financial statements 财务报表审计 s=n_(}{ q
5.agreed-upon procedures 执行商定程序 &X Se&1
6.high levels of assurance 高水平保证 Zh_ P
7.compilation 编制 +ID% ( :
8.reliability 可靠性 k)JwCt.%
9.relevance 相关性 k?
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10.professional skepticism 职业谨慎 NjSjE_S2B8
11.objectivity 客观性 ;\t( c
12. professional competence 专业胜任能力 Xj21:IM R
13.Senior/CPA-in-charge 项目经理 <(Ktf0'__
14.audit engagement letter 业务约定书 sUsIu,1Q
15.recurring audit 连续审计 \fL :Ie
16.the client 委托人
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17.change CPA 更换注册会计师 BO;LK-V
18.the existing CPA 现任注册会计师 'w}/ o+x@
19.the successor CPA 后任注册会计师 [
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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 uB 35CRd
22.expert 专家 YCNpJGM
23.the board of directors 董事会 JC4Z^/\.
24.knowledge of the entity‘ s business 了解被审计单位情况 }ABHGr 5[
25.assess material misstatement risks评估重大错报风险 V$ac}A,!
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 L!kbDbqn
27.a general knowledge of —— 初步了解―――的情况 ^ v@&
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28.a more knowledge of—— 进一步了解的情况 %:[Y/K-
29.the prior year‘s working papers 以前年度工作底稿 M hg_z.Z
30.minutes of meeting 会议纪要 pw1&WP&?3
31.business risks 经营风险 sTO9>~sj
32.appropriateness 适当性 o<%s\n
33.accounting estimate 会计估计 "_e /O&-cH
34.management representations 管理层声明 cGe -|>:
35.going concern assumption 持续经营假设 -44''w?z
36.audit plan 审计计划 I` EgR?5 `
37.significant audit areas 重点审计领域 Tz
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38.error 错误 -j"2rIl4#
39.fraud舞弊 +jX.::UPm
40.modified or additional procedures 修改或追加审计程序 u\|Ys
41.misappropriation of assets 侵占资产 >zB0+ l
42.transactions without substance 虚假交易 F cZ)_m6m
43.unusual pressures 异常压力 C@s;
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44.the suspected noncompliance 涉嫌存在违法行为 Hf$LWPL)lM
45.materialiy 重要性 z c, Q
46.exceed the materiality level 超过重要性水平 00@y,V_]
47.approach the materiality level 接近重要性水平 L\X 2Olfz1
48.an acceptably low level 可接受水平 p*(]8pDC
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 QOY M/1U
50.misstatements or omissions 错报或漏报 -pm^k-%v
51.aggregate 总计 d5 12Y[ R
52.subsequent events 期后事项 Tof H =d
53.adjust the financial statements 调整财务报表 _ ?Z :m
54.perform additional audit procedures 实施追加的审计程序 w.\#!@kZ!
55.audit risk 审计风险 :0B'
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56.detection risk 检查风险 {F+i
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57.inappropriate audit opinion 不适当的审计意见 eLAhfG
58.material misstatement 重大的错报 ;]Bkw6 o
59.tolerable misstatement 可容忍错报 :u>9H{a
60.the acceptable level of detection risk 可接受的检查风险
