1.audit 审计 kcQ'$<Mz<
2.attestation 鉴证 r fq;%C
3.credibility 可信赖程度 u?+Kkkk
4.audit of financial statements 财务报表审计 v{A
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5.agreed-upon procedures 执行商定程序 H=\3Jj (4
6.high levels of assurance 高水平保证
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7.compilation 编制 Pcw6!xH
8.reliability 可靠性 f/V
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9.relevance 相关性 -e8}Pm
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10.professional skepticism 职业谨慎 ak ;*W
11.objectivity 客观性 q=#}
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12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 bP^Je&nS*
14.audit engagement letter 业务约定书 Lliq
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15.recurring audit 连续审计 ?`4+c x}n
16.the client 委托人 W]nSR RWco
17.change CPA 更换注册会计师 ]Oif|k`{
18.the existing CPA 现任注册会计师 yUp,NfS]o
19.the successor CPA 后任注册会计师 T, VY.ep/
20.the preceding CPA前任注册会计师 DS)RX.k_#
21.issue the audit report 出具审计报告 lhkwWbB
22.expert 专家 ]GRWnif
23.the board of directors 董事会 Uy$)%dYfq5
24.knowledge of the entity‘ s business 了解被审计单位情况 d.P\fPSD
25.assess material misstatement risks评估重大错报风险 kP?KXT3y
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 xQ@^$_
27.a general knowledge of —— 初步了解―――的情况 ,JEF GI{
28.a more knowledge of—— 进一步了解的情况 rW0
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29.the prior year‘s working papers 以前年度工作底稿 qu-/"w<3$
30.minutes of meeting 会议纪要 ]X^rU`":
31.business risks 经营风险 IqD_GL)Ms
32.appropriateness 适当性 a(0*u m(
33.accounting estimate 会计估计 dS< C@(
34.management representations 管理层声明 Ck!V V2U#
35.going concern assumption 持续经营假设 iySRY^
36.audit plan 审计计划 dx+hhg \L
37.significant audit areas 重点审计领域 :at$ HCaK
38.error 错误 lHhUC16>
39.fraud舞弊 ]~E0gsq
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 !H}vu]R
42.transactions without substance 虚假交易 wy}k1E'M
43.unusual pressures 异常压力 x*Y@Q?`>5W
44.the suspected noncompliance 涉嫌存在违法行为 $]A/
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45.materialiy 重要性 P `e!Z:
46.exceed the materiality level 超过重要性水平 1hziXC0WY
47.approach the materiality level 接近重要性水平 ;asP4R=
48.an acceptably low level 可接受水平 l!g]a2x*
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ~R@Nd~L
50.misstatements or omissions 错报或漏报 NwZ@#D#[ Y
51.aggregate 总计 &Ky_v^
52.subsequent events 期后事项 :bC40@
53.adjust the financial statements 调整财务报表 eR3$i)5
54.perform additional audit procedures 实施追加的审计程序 /*c\qXA5
55.audit risk 审计风险 |USX[j m\
56.detection risk 检查风险 m:/ wG&
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57.inappropriate audit opinion 不适当的审计意见 $VxA0
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58.material misstatement 重大的错报 ?:L:EW8
59.tolerable misstatement 可容忍错报 U\sHx68
60.the acceptable level of detection risk 可接受的检查风险
