1.audit 审计 oq8~P
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2.attestation 鉴证 W.MJyem
3.credibility 可信赖程度 R3?~+ y&
4.audit of financial statements 财务报表审计 PO&xi9_
5.agreed-upon procedures 执行商定程序 ;2L=WR%
6.high levels of assurance 高水平保证 |i|YlWQS
7.compilation 编制 /rv XCA)j
8.reliability 可靠性 "5{Yn!-:
9.relevance 相关性 (g7nMrE$j
10.professional skepticism 职业谨慎
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11.objectivity 客观性 U?$v 1 ||
12. professional competence 专业胜任能力 F<V
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13.Senior/CPA-in-charge 项目经理 R)<Fqa7Tm
14.audit engagement letter 业务约定书 OQ+
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15.recurring audit 连续审计 $ZcmE<7k
16.the client 委托人 :6HMb^4
17.change CPA 更换注册会计师 WCR+ZXI?1
18.the existing CPA 现任注册会计师 h
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19.the successor CPA 后任注册会计师 A:
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20.the preceding CPA前任注册会计师 ~@'|R%jJ
21.issue the audit report 出具审计报告 y{j>4g$:z
22.expert 专家 (/ k, q
23.the board of directors 董事会 {GHGFi`Z
24.knowledge of the entity‘ s business 了解被审计单位情况 ya:H{#%6
25.assess material misstatement risks评估重大错报风险 M\`6H8aLn
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 \F1n Ej
27.a general knowledge of —— 初步了解―――的情况 B j@&c>
28.a more knowledge of—— 进一步了解的情况 tCc}}2bC&
29.the prior year‘s working papers 以前年度工作底稿 V{d "cs>9
30.minutes of meeting 会议纪要 *,'"\n
31.business risks 经营风险 " hy#L
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32.appropriateness 适当性 "Ww^?"jQ)
33.accounting estimate 会计估计 Jt)<RMQ^R
34.management representations 管理层声明 f^$\+H"W
35.going concern assumption 持续经营假设 /f# rN_4
36.audit plan 审计计划 QQ!,W':
37.significant audit areas 重点审计领域 Llk `
38.error 错误 }DZkCz K
39.fraud舞弊 j<l>+.,
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40.modified or additional procedures 修改或追加审计程序 2B!nLL Cp+
41.misappropriation of assets 侵占资产 8V}c(2m
42.transactions without substance 虚假交易 ^eZqsd8 a
43.unusual pressures 异常压力 57[O)5u
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44.the suspected noncompliance 涉嫌存在违法行为 $7BD~U
45.materialiy 重要性 \ g0
46.exceed the materiality level 超过重要性水平 6?,r d
47.approach the materiality level 接近重要性水平 |#-Oz#Eg'
48.an acceptably low level 可接受水平 u"|.]r
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 uk\G
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50.misstatements or omissions 错报或漏报 O$&p<~
51.aggregate 总计 K} ;uH,
52.subsequent events 期后事项 Pc4sReo '
53.adjust the financial statements 调整财务报表 `q
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54.perform additional audit procedures 实施追加的审计程序 8=2)I.
55.audit risk 审计风险 MaMs(
56.detection risk 检查风险 } >0UaK
57.inappropriate audit opinion 不适当的审计意见 ~&yaIuW<
58.material misstatement 重大的错报 ^ )+tn
59.tolerable misstatement 可容忍错报 lcUL7
60.the acceptable level of detection risk 可接受的检查风险
