1.audit 审计 Vo"\n j
2.attestation 鉴证 U w][ U
3.credibility 可信赖程度 dGcG7*EX
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 3m ?3I2k
6.high levels of assurance 高水平保证 \=4[v-3 H
7.compilation 编制 y#^d8
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8.reliability 可靠性 qV.*sdS>
9.relevance 相关性 &B7X
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10.professional skepticism 职业谨慎 zrG&p Z
11.objectivity 客观性 {v56 k8uZ
12. professional competence 专业胜任能力 s&!g )
13.Senior/CPA-in-charge 项目经理 c ++tk4
14.audit engagement letter 业务约定书 _w=si?q
15.recurring audit 连续审计 Z@ * ^4Ve
16.the client 委托人 *^Wx=#w$V
17.change CPA 更换注册会计师 ED @9,W0
18.the existing CPA 现任注册会计师 $AUC#<*C
19.the successor CPA 后任注册会计师 B D9W-mF
20.the preceding CPA前任注册会计师 +PY LKyS>
21.issue the audit report 出具审计报告 /e6 \F7
22.expert 专家 Y_ )!U`>N?
23.the board of directors 董事会 Y+ syc dq
24.knowledge of the entity‘ s business 了解被审计单位情况 =zt@*o{F
25.assess material misstatement risks评估重大错报风险 kl_JJX6jPP
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Y: oL
27.a general knowledge of —— 初步了解―――的情况 HkD6aJ:kA!
28.a more knowledge of—— 进一步了解的情况 z'JtH^^Z
29.the prior year‘s working papers 以前年度工作底稿 &mKtW$K` q
30.minutes of meeting 会议纪要 3Qf j=;
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31.business risks 经营风险 7g cr$&+e
32.appropriateness 适当性 try'%0 }>
33.accounting estimate 会计估计 NB;8 e> 8
34.management representations 管理层声明 xf?*fm?m
35.going concern assumption 持续经营假设 sME 3s-
36.audit plan 审计计划 nWfOiw-t
37.significant audit areas 重点审计领域 G@ XKE17
38.error 错误 iZB?5|*
39.fraud舞弊 t0d1? ?G
40.modified or additional procedures 修改或追加审计程序 KQj5o>} 6
41.misappropriation of assets 侵占资产 =U!M,zw4
42.transactions without substance 虚假交易 mTT1,|
43.unusual pressures 异常压力 kFW9@ !9
44.the suspected noncompliance 涉嫌存在违法行为 5\V> Sj(
45.materialiy 重要性 n:,At] ky
46.exceed the materiality level 超过重要性水平 %,E\8{I+
47.approach the materiality level 接近重要性水平 >fP a>[_1
48.an acceptably low level 可接受水平 u1xCn\
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 N2vSJ\u
50.misstatements or omissions 错报或漏报 UYn5Pix
51.aggregate 总计 Wqy|Y*$qT
52.subsequent events 期后事项 ,8nu%zcVn
53.adjust the financial statements 调整财务报表 (PE x<r1
54.perform additional audit procedures 实施追加的审计程序 an jU3j
55.audit risk 审计风险 H[UV] qO,
56.detection risk 检查风险 7,y sixY
57.inappropriate audit opinion 不适当的审计意见 z;JyHC)
58.material misstatement 重大的错报 UR44
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59.tolerable misstatement 可容忍错报 @k>}h\w
60.the acceptable level of detection risk 可接受的检查风险
