1.audit 审计 }I-nT!D'y
2.attestation 鉴证 1G7l+6w5~^
3.credibility 可信赖程度 !+A%`m
4.audit of financial statements 财务报表审计 |9=A"092{
5.agreed-upon procedures 执行商定程序 DH%PkGn
6.high levels of assurance 高水平保证 r{^43g?
7.compilation 编制 tsL
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8.reliability 可靠性 f}"eN/T
9.relevance 相关性 <g%A2lI
10.professional skepticism 职业谨慎 =Y81h-
11.objectivity 客观性 |Y05 *!\P*
12. professional competence 专业胜任能力 0&j90J$`
13.Senior/CPA-in-charge 项目经理 l cHf\~
14.audit engagement letter 业务约定书 c8YbBdk'
15.recurring audit 连续审计 -fk;Qq3O
16.the client 委托人 ge1. HG
17.change CPA 更换注册会计师 JRw,${W
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 `-.2Z
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20.the preceding CPA前任注册会计师 51b%uz
21.issue the audit report 出具审计报告 `MCiybl,&P
22.expert 专家 $8rnf
23.the board of directors 董事会 `(h^z>%
24.knowledge of the entity‘ s business 了解被审计单位情况 \cCH/
25.assess material misstatement risks评估重大错报风险 Yi?bY
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'jUB^E
27.a general knowledge of —— 初步了解―――的情况 #Zw:&'
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28.a more knowledge of—— 进一步了解的情况 [U/h'A.j
29.the prior year‘s working papers 以前年度工作底稿 KD,3U/3
30.minutes of meeting 会议纪要 EW(bM^dk}
31.business risks 经营风险 n)"JMzjQ<
32.appropriateness 适当性 \OtreYi
33.accounting estimate 会计估计 `DF49YP"~
34.management representations 管理层声明 D<d,9 S,)
35.going concern assumption 持续经营假设 e}1Q+h\
36.audit plan 审计计划 #55
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37.significant audit areas 重点审计领域 ofV0L
38.error 错误
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39.fraud舞弊 YB7n}r23
40.modified or additional procedures 修改或追加审计程序 +1YEOOfVY
41.misappropriation of assets 侵占资产 OQ hQ!6
42.transactions without substance 虚假交易 CTW\Dt5
43.unusual pressures 异常压力 Qgj# k
44.the suspected noncompliance 涉嫌存在违法行为 6T'UWh0S
45.materialiy 重要性 $
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46.exceed the materiality level 超过重要性水平 fMg9h9U
47.approach the materiality level 接近重要性水平 TT/H"Ri}Jp
48.an acceptably low level 可接受水平 Z! O4hA4
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 _
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50.misstatements or omissions 错报或漏报 QR#>Ws
51.aggregate 总计 sFz0:SqhE
52.subsequent events 期后事项 cVW7I
53.adjust the financial statements 调整财务报表 ?LmeZ}K
54.perform additional audit procedures 实施追加的审计程序 FHQ`T\fC$@
55.audit risk 审计风险 ,M.}Q ak^
56.detection risk 检查风险 0>Snps3*Z
57.inappropriate audit opinion 不适当的审计意见 ah:["< z<
58.material misstatement 重大的错报 v,ZYh w
59.tolerable misstatement 可容忍错报 @6yc^DAA
60.the acceptable level of detection risk 可接受的检查风险