1.audit 审计 dqX;#H}h
2.attestation 鉴证 ]K*8O <
3.credibility 可信赖程度 W'on$mB5<
4.audit of financial statements 财务报表审计 # "49fMi/
5.agreed-upon procedures 执行商定程序 /By)"
6.high levels of assurance 高水平保证 gp-T"l
7.compilation 编制 nA ~E
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8.reliability 可靠性 s<]&*e&}?
9.relevance 相关性 oQL59XOT4
10.professional skepticism 职业谨慎 ${8?N:>t
11.objectivity 客观性 g%k`
12. professional competence 专业胜任能力 c1xrn4f@a
13.Senior/CPA-in-charge 项目经理 Ia'ZV7'
14.audit engagement letter 业务约定书 Nlj^D m
15.recurring audit 连续审计 > MH(0+B*
16.the client 委托人 ov\HsTeZ
17.change CPA 更换注册会计师 8#
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18.the existing CPA 现任注册会计师 d;+[i
19.the successor CPA 后任注册会计师 c~o+WI
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20.the preceding CPA前任注册会计师 ( S ^8UV
21.issue the audit report 出具审计报告 &k8vWXMGk%
22.expert 专家 4& cL[Ny
23.the board of directors 董事会 p)~ lL
24.knowledge of the entity‘ s business 了解被审计单位情况 "p3_y`h6+
25.assess material misstatement risks评估重大错报风险 p\ Lq}tk<
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 R l6\#C*
27.a general knowledge of —— 初步了解―――的情况 z7-k`(l4
28.a more knowledge of—— 进一步了解的情况 DE
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29.the prior year‘s working papers 以前年度工作底稿 d`
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30.minutes of meeting 会议纪要 Cbs5dn(Y
31.business risks 经营风险 y4Er @8I`
32.appropriateness 适当性 w If
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33.accounting estimate 会计估计 cUO<.
34.management representations 管理层声明 %5* @l vy
35.going concern assumption 持续经营假设 Krs2Gre}
36.audit plan 审计计划 k'X;ruQ:tF
37.significant audit areas 重点审计领域 =\{ \g7
38.error 错误 OD=!&LM
39.fraud舞弊 m~'? /!!
40.modified or additional procedures 修改或追加审计程序 _Zc%z@}
41.misappropriation of assets 侵占资产 Em7 WDu0
42.transactions without substance 虚假交易 7zTqNnPnf
43.unusual pressures 异常压力 )R sM!}
44.the suspected noncompliance 涉嫌存在违法行为 c
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45.materialiy 重要性 4
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46.exceed the materiality level 超过重要性水平 gip/(
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47.approach the materiality level 接近重要性水平 &5t :H 8b
48.an acceptably low level 可接受水平 _u}4j 9T
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 ?U7) XvQ
50.misstatements or omissions 错报或漏报 k6Cn"2q <
51.aggregate 总计 /b;K
52.subsequent events 期后事项 KL' z
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53.adjust the financial statements 调整财务报表 lHB) b}7E
54.perform additional audit procedures 实施追加的审计程序 ~LQ[4h<J !
55.audit risk 审计风险 8I,QD`
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56.detection risk 检查风险 3CE[(
57.inappropriate audit opinion 不适当的审计意见 1 =2^90
58.material misstatement 重大的错报 `8\Ja$ =
59.tolerable misstatement 可容忍错报 yGp z,X4x
60.the acceptable level of detection risk 可接受的检查风险
