1.audit 审计 9)dfL?x8V{
2.attestation 鉴证 ts~ {w; c
3.credibility 可信赖程度 tOl e>]
4.audit of financial statements 财务报表审计 &dB-r&4;+
5.agreed-upon procedures 执行商定程序 <c
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6.high levels of assurance 高水平保证 d I'SwnR
7.compilation 编制 y2L#:[8
8.reliability 可靠性 jH;Du2w
9.relevance 相关性 j dA
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10.professional skepticism 职业谨慎 < =K qc Hb
11.objectivity 客观性 z9/G4^qF
12. professional competence 专业胜任能力 )eeN1G`rDE
13.Senior/CPA-in-charge 项目经理 (t^n'V
14.audit engagement letter 业务约定书 \*vHB`.,ey
15.recurring audit 连续审计
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16.the client 委托人 s54nF \3V
17.change CPA 更换注册会计师 F0J x(
18.the existing CPA 现任注册会计师 $m$;v<PSe
19.the successor CPA 后任注册会计师 U%<rn(xWXD
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 vT^Sk;E
22.expert 专家 koG{
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23.the board of directors 董事会 ='?:z2lJ
24.knowledge of the entity‘ s business 了解被审计单位情况 C]u' ,9,
25.assess material misstatement risks评估重大错报风险 {^)70Vz>PE
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 \/` ?
27.a general knowledge of —— 初步了解―――的情况 ={2!c
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28.a more knowledge of—— 进一步了解的情况 , $*IzL~
29.the prior year‘s working papers 以前年度工作底稿 ' _s}o<
30.minutes of meeting 会议纪要 /lh z], w
31.business risks 经营风险 Nil}js27
32.appropriateness 适当性 cV
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33.accounting estimate 会计估计 W[bmzvJ_X
34.management representations 管理层声明 < E|s\u
35.going concern assumption 持续经营假设 q}|U4MJm
36.audit plan 审计计划 zSTR^sgJ
37.significant audit areas 重点审计领域 ) P&9A)8
38.error 错误 nv0@xnbz
39.fraud舞弊 ` 1` f*d
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40.modified or additional procedures 修改或追加审计程序 g:ErZ;[
41.misappropriation of assets 侵占资产 \5
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42.transactions without substance 虚假交易 jF ^5}5U
43.unusual pressures 异常压力 fN%j J-[d
44.the suspected noncompliance 涉嫌存在违法行为 :
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45.materialiy 重要性 hi2sec|;<
46.exceed the materiality level 超过重要性水平 >cMd\%^t
47.approach the materiality level 接近重要性水平 GV |9H]_,I
48.an acceptably low level 可接受水平 >Q E{O.Z
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 |k 2" _
50.misstatements or omissions 错报或漏报 bKVj [r8D~
51.aggregate 总计 IakKi4(
52.subsequent events 期后事项 "@ 3@/I
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 $o?@ 0
55.audit risk 审计风险 `iK j
56.detection risk 检查风险 ?9MVM~$
57.inappropriate audit opinion 不适当的审计意见 5A Bhj* 7
58.material misstatement 重大的错报 PaB!,< A
59.tolerable misstatement 可容忍错报 e;YW6}'}
60.the acceptable level of detection risk 可接受的检查风险
