1.audit 审计 raZ0B,;eFu
2.attestation 鉴证 ` yM9XjEl>
3.credibility 可信赖程度 djDE0-QxcR
4.audit of financial statements 财务报表审计 "gXvnl
5.agreed-upon procedures 执行商定程序 >NA{* *$0
6.high levels of assurance 高水平保证 l YjPrA]TC
7.compilation 编制 ?1H>k<Jp
8.reliability 可靠性 ASr3P5/
9.relevance 相关性 .b<wNUzP
10.professional skepticism 职业谨慎 }G<A$*L1
11.objectivity 客观性 N&W7g#F
12. professional competence 专业胜任能力 eGI&4JgJ.
13.Senior/CPA-in-charge 项目经理 ^!K 8nW{*
14.audit engagement letter 业务约定书 V&d?4i4/Q
15.recurring audit 连续审计 eS2VLVxu
16.the client 委托人 9}11>X
17.change CPA 更换注册会计师 z|zd=3c
18.the existing CPA 现任注册会计师 B(pHo&ox
19.the successor CPA 后任注册会计师 i]0$7s9!
20.the preceding CPA前任注册会计师 Bh6lK}9
21.issue the audit report 出具审计报告 tBE-:hX*
22.expert 专家 ?WrL<?r)}U
23.the board of directors 董事会 )GJlQ1x
24.knowledge of the entity‘ s business 了解被审计单位情况 -raZ6?Zjc
25.assess material misstatement risks评估重大错报风险 $# b
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 L$; gf_L
27.a general knowledge of —— 初步了解―――的情况 wKy4Ic+RV
28.a more knowledge of—— 进一步了解的情况 Jv D`RUh
29.the prior year‘s working papers 以前年度工作底稿 9~}8?kPNw=
30.minutes of meeting 会议纪要 ~tqNxlA
31.business risks 经营风险 Le,+jm
32.appropriateness 适当性 7 '7a`-W
33.accounting estimate 会计估计 lDG.\u
34.management representations 管理层声明 C]
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35.going concern assumption 持续经营假设 2Zi&=Zj"
36.audit plan 审计计划 `,6^eLU
37.significant audit areas 重点审计领域 jHc/ EZB
38.error 错误 21\?FQrz
39.fraud舞弊 #M8>)o c
40.modified or additional procedures 修改或追加审计程序 i$4lBy_2
41.misappropriation of assets 侵占资产 s9Bd mD^|#
42.transactions without substance 虚假交易 Jry643K>:;
43.unusual pressures 异常压力 9S)A6]
44.the suspected noncompliance 涉嫌存在违法行为 CIf""gL9
45.materialiy 重要性 b'4r5@GO
46.exceed the materiality level 超过重要性水平 Jv:|J
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47.approach the materiality level 接近重要性水平 r A9Rz^;xa
48.an acceptably low level 可接受水平 BsN~Z!kd
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 v5`Odbc=w
50.misstatements or omissions 错报或漏报 8?k.4{?
51.aggregate 总计 bqUQadDB
52.subsequent events 期后事项 QK`2^
53.adjust the financial statements 调整财务报表 L&~>(/*7U
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 -!ERe@k(
56.detection risk 检查风险 7:&a,nU
57.inappropriate audit opinion 不适当的审计意见 u2Qs}FX
58.material misstatement 重大的错报 JPS<e*5
59.tolerable misstatement 可容忍错报 vX}mwK8
60.the acceptable level of detection risk 可接受的检查风险