1.audit 审计 I{Kc{MXn
2.attestation 鉴证 .(hb8 rCM
3.credibility 可信赖程度 tL).f:?
4.audit of financial statements 财务报表审计 siG?Sd_2
5.agreed-upon procedures 执行商定程序 B{K'"uC
6.high levels of assurance 高水平保证 JA)gM
7.compilation 编制 T,IV)aq
8.reliability 可靠性 KC]Jbm{y
9.relevance 相关性 yf8UfB#a
10.professional skepticism 职业谨慎 0 /kbxpih
11.objectivity 客观性 zHU#Jjc_b
12. professional competence 专业胜任能力 fwn
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13.Senior/CPA-in-charge 项目经理 3@&H)fdp6a
14.audit engagement letter 业务约定书 Mb9q<4
15.recurring audit 连续审计 Z8 # I
16.the client 委托人 zk/!#5JtK
17.change CPA 更换注册会计师 .ClCP?HG
18.the existing CPA 现任注册会计师 U'lD|R,g
19.the successor CPA 后任注册会计师 +Va?wAnr
20.the preceding CPA前任注册会计师 q-o>yjT~
21.issue the audit report 出具审计报告 Ab"uN
22.expert 专家 i&30n#
23.the board of directors 董事会 EiN.VU `
24.knowledge of the entity‘ s business 了解被审计单位情况 (G"
qIw
25.assess material misstatement risks评估重大错报风险 BJq}1mn*
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
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27.a general knowledge of —— 初步了解―――的情况 Y5NbY02E
28.a more knowledge of—— 进一步了解的情况 S]o
29.the prior year‘s working papers 以前年度工作底稿 @uE=)mP@
30.minutes of meeting 会议纪要 j(BS;J$i
31.business risks 经营风险 EUn"x'
32.appropriateness 适当性 %zD-gw>
33.accounting estimate 会计估计 $oQsh|sTI
34.management representations 管理层声明 v\k,,sI
35.going concern assumption 持续经营假设 aK>9:{]ez
36.audit plan 审计计划 qB39\j
37.significant audit areas 重点审计领域 6nfkZvn
38.error 错误 FezW/+D
39.fraud舞弊 G9a%N
40.modified or additional procedures 修改或追加审计程序 Y1'.m5E
41.misappropriation of assets 侵占资产 0B4(t6o
42.transactions without substance 虚假交易 dbuOiZ
43.unusual pressures 异常压力 ]dK]a:S
44.the suspected noncompliance 涉嫌存在违法行为 _Ry.Wth
45.materialiy 重要性 pzax~Vp
46.exceed the materiality level 超过重要性水平 0V#t ;`Q3
47.approach the materiality level 接近重要性水平 h]MVFn{
48.an acceptably low level 可接受水平 GufP[|7b-
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 w.Vynb
50.misstatements or omissions 错报或漏报 D{4hNO
51.aggregate 总计 /C:'qhY,
52.subsequent events 期后事项 I:_*8el&d
53.adjust the financial statements 调整财务报表 )c '>E4>
54.perform additional audit procedures 实施追加的审计程序 ._&lG3'
55.audit risk 审计风险 iXm||?Rnx
56.detection risk 检查风险 ]18ygqt
57.inappropriate audit opinion 不适当的审计意见 `I>K?
58.material misstatement 重大的错报 u0Erz0*G4
59.tolerable misstatement 可容忍错报 $i@EfujY
60.the acceptable level of detection risk 可接受的检查风险