1.audit 审计 S5[RSAbf*t
2.attestation 鉴证 Q!A3hr$IF
3.credibility 可信赖程度 p(b1I+!
4.audit of financial statements 财务报表审计 !6 fpMo
5.agreed-upon procedures 执行商定程序 c%,6L <[
6.high levels of assurance 高水平保证 HBf8!\0|/
7.compilation 编制 zZjLt1
8.reliability 可靠性 F8r455_W"
9.relevance 相关性 ,knI26Jh
10.professional skepticism 职业谨慎 QIz N# ;g
11.objectivity 客观性 V;+$/>J`vB
12. professional competence 专业胜任能力 %K f . F
13.Senior/CPA-in-charge 项目经理 F SZoT!
14.audit engagement letter 业务约定书 1#X = &N
15.recurring audit 连续审计 uJ5%JB("E
16.the client 委托人 r+. 4|u
17.change CPA 更换注册会计师 QRG )~
18.the existing CPA 现任注册会计师 u:u 7|\q
19.the successor CPA 后任注册会计师 v]Q _
20.the preceding CPA前任注册会计师 zxmI/]3+/
21.issue the audit report 出具审计报告 :g :h 0'G
22.expert 专家 # WmAkzvq
23.the board of directors 董事会 N(/<qv
24.knowledge of the entity‘ s business 了解被审计单位情况 bqwW9D(
25.assess material misstatement risks评估重大错报风险 F p=Q$J|
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 IqJ=\
27.a general knowledge of —— 初步了解―――的情况 $j2)_(<A%Q
28.a more knowledge of—— 进一步了解的情况 byxehJ6[V
29.the prior year‘s working papers 以前年度工作底稿 o0+BQ&A)s*
30.minutes of meeting 会议纪要 2bG4 ,M
31.business risks 经营风险 JhXN8Bq33
32.appropriateness 适当性 %oKc?'L0
33.accounting estimate 会计估计 7D_kkhN
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 > oaEG5%d
36.audit plan 审计计划 NX #d}M^V
37.significant audit areas 重点审计领域 zc~xWy+
38.error 错误 t
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39.fraud舞弊 fB"gM2'
40.modified or additional procedures 修改或追加审计程序 l7 y`$8Co
41.misappropriation of assets 侵占资产 @X><lz
42.transactions without substance 虚假交易 nVA'O
43.unusual pressures 异常压力 >{) #|pWU
44.the suspected noncompliance 涉嫌存在违法行为 r!gCh`PiK
45.materialiy 重要性 l*MUDT@M8\
46.exceed the materiality level 超过重要性水平 6e-h;ylS
47.approach the materiality level 接近重要性水平 N}<U[nh'
48.an acceptably low level 可接受水平 wgP3&4cSUc
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 QN8Hz/}\
50.misstatements or omissions 错报或漏报 ${ ,eQ\
51.aggregate 总计 >} (*s^!k
52.subsequent events 期后事项 4z DAfi#0
53.adjust the financial statements 调整财务报表 . pE eR
54.perform additional audit procedures 实施追加的审计程序 d?X6x
55.audit risk 审计风险 /
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56.detection risk 检查风险 1gK3= Y s
57.inappropriate audit opinion 不适当的审计意见 4$w-A-\ t
58.material misstatement 重大的错报 -"fq34v
59.tolerable misstatement 可容忍错报 <Y'YpH`l
60.the acceptable level of detection risk 可接受的检查风险
