1.audit 审计 ^6UE/4x!y
2.attestation 鉴证 rb.:(d)T
3.credibility 可信赖程度 TY+Rol;!
4.audit of financial statements 财务报表审计 #cl|5jm+m#
5.agreed-upon procedures 执行商定程序 /z1-4:^`A[
6.high levels of assurance 高水平保证 1OFrxSg
7.compilation 编制 #%CB` l
8.reliability 可靠性 qpB8ujj<V
9.relevance 相关性 R
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10.professional skepticism 职业谨慎 6
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11.objectivity 客观性 MR":a T
12. professional competence 专业胜任能力 |@D%y &
13.Senior/CPA-in-charge 项目经理 P1q nU
14.audit engagement letter 业务约定书 s|Vbc@t
15.recurring audit 连续审计 DS< E:'N
16.the client 委托人 =, U~
17.change CPA 更换注册会计师 0$R}_Ok
18.the existing CPA 现任注册会计师 ,7Q b 24A
19.the successor CPA 后任注册会计师 (Ixmg=C6y
20.the preceding CPA前任注册会计师 n~yhX%=_Du
21.issue the audit report 出具审计报告 K}dvXO@=|c
22.expert 专家 @vi;P ^1!
23.the board of directors 董事会 p ^I#9(PT
24.knowledge of the entity‘ s business 了解被审计单位情况 DoE N`K\U
25.assess material misstatement risks评估重大错报风险 ];{CNDAL2
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 /a-OB U
27.a general knowledge of —— 初步了解―――的情况 CDFX >>N
28.a more knowledge of—— 进一步了解的情况 -
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29.the prior year‘s working papers 以前年度工作底稿 H1ox>sC
30.minutes of meeting 会议纪要 V*+Z=Y'
31.business risks 经营风险 ]#O~lq
32.appropriateness 适当性 K"=I,Vr:
33.accounting estimate 会计估计 I|P#|0< 2
34.management representations 管理层声明 y =e|W=<D&
35.going concern assumption 持续经营假设 U'xmn $ O
36.audit plan 审计计划 JW=P} h
37.significant audit areas 重点审计领域 8Dc'"3+6
38.error 错误 Z-'xJq
39.fraud舞弊 u`Zj~ t
40.modified or additional procedures 修改或追加审计程序 X|p Ow,"
41.misappropriation of assets 侵占资产 Ix+\oq,O
42.transactions without substance 虚假交易 V53iWWaFe
43.unusual pressures 异常压力 k
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44.the suspected noncompliance 涉嫌存在违法行为 X_
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45.materialiy 重要性 "xMnD(p
46.exceed the materiality level 超过重要性水平 I #:4H2H6
47.approach the materiality level 接近重要性水平 -W" w
48.an acceptably low level 可接受水平 $mDlS
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 iy,jq5uw
50.misstatements or omissions 错报或漏报 }Lb[`H,}A
51.aggregate 总计 a.G ;s2>
52.subsequent events 期后事项 ;fKFmY41
53.adjust the financial statements 调整财务报表 Ov~>* [
54.perform additional audit procedures 实施追加的审计程序 E<4'4)FHuQ
55.audit risk 审计风险 _*d UH5
56.detection risk 检查风险 e_t""h4D
57.inappropriate audit opinion 不适当的审计意见 lZhd^69y
58.material misstatement 重大的错报 y(Ck j"
59.tolerable misstatement 可容忍错报 +J(@.
60.the acceptable level of detection risk 可接受的检查风险
