1.audit 审计 :eB+t`M
2.attestation 鉴证 EM
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3.credibility 可信赖程度 $#W^JWN1
4.audit of financial statements 财务报表审计 7!m<d,]N
5.agreed-upon procedures 执行商定程序 _4#7 ? p
6.high levels of assurance 高水平保证 /RxqFpu|.
7.compilation 编制 YN:Sn\`D 8
8.reliability 可靠性 ^gpd '*b
9.relevance 相关性 Zp6VH
10.professional skepticism 职业谨慎 NiE`u
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11.objectivity 客观性 MTgf .
12. professional competence 专业胜任能力 ?:l:fS0:{
13.Senior/CPA-in-charge 项目经理 :P+7ti @
14.audit engagement letter 业务约定书 }j2t8B^&:
15.recurring audit 连续审计 AE`{k-3=%
16.the client 委托人 xcQ^y}JN
17.change CPA 更换注册会计师 yT7{,Z7t
18.the existing CPA 现任注册会计师 \ :q @I]2
19.the successor CPA 后任注册会计师 d/$e#8
20.the preceding CPA前任注册会计师 BC1smSlJ
21.issue the audit report 出具审计报告 ;b=7m#5
22.expert 专家 [O!/hppN
23.the board of directors 董事会 6U%d3"T
24.knowledge of the entity‘ s business 了解被审计单位情况 %(POC=b#[
25.assess material misstatement risks评估重大错报风险 d.B<1"MQ
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 V2@( BliP
27.a general knowledge of —— 初步了解―――的情况 R3)ccom
28.a more knowledge of—— 进一步了解的情况 6Rq += X
29.the prior year‘s working papers 以前年度工作底稿 l ^}5PHLd
30.minutes of meeting 会议纪要 r~fnK%
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31.business risks 经营风险 -qpM 6t
32.appropriateness 适当性 _z .CV<
33.accounting estimate 会计估计 5b I4'
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34.management representations 管理层声明 ]; g ~)z
35.going concern assumption 持续经营假设 c5O8,sT
36.audit plan 审计计划 Ag2Q!cq
37.significant audit areas 重点审计领域 dWwb }r(ky
38.error 错误 )
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39.fraud舞弊 0 %IZ -])
40.modified or additional procedures 修改或追加审计程序 oq1wU@n
41.misappropriation of assets 侵占资产 Dsv2p~
42.transactions without substance 虚假交易 Bqk+ne
43.unusual pressures 异常压力 ]2iIk=r$
44.the suspected noncompliance 涉嫌存在违法行为 PG|Zu3[
45.materialiy 重要性 %P#|
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46.exceed the materiality level 超过重要性水平 WUQa2$.
47.approach the materiality level 接近重要性水平 aE"dpY
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48.an acceptably low level 可接受水平 j"zW0g!S
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 G2@'S&2@s
50.misstatements or omissions 错报或漏报 +x4*T
51.aggregate 总计 &fkH\ o7)
52.subsequent events 期后事项 IM2<:N%'
53.adjust the financial statements 调整财务报表 JEZ0O&_R
54.perform additional audit procedures 实施追加的审计程序 o` '4EVw*
55.audit risk 审计风险 "15frr?
56.detection risk 检查风险 `G*fx=N
57.inappropriate audit opinion 不适当的审计意见 A4;~+L :M
58.material misstatement 重大的错报 #Wb
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59.tolerable misstatement 可容忍错报 5, |{|/
60.the acceptable level of detection risk 可接受的检查风险
