1.audit 审计 wicW9^ik
2.attestation 鉴证 ^xQPj6P}
3.credibility 可信赖程度 C/MQY:X4
4.audit of financial statements 财务报表审计 Xo3@-D_c!c
5.agreed-upon procedures 执行商定程序 rDv`E^\
6.high levels of assurance 高水平保证 >DR$}{IV
7.compilation 编制 aUq2$lw1
8.reliability 可靠性 OM81$Xo=
9.relevance 相关性 ^9 ^DA!'
10.professional skepticism 职业谨慎 v(p<88.!m
11.objectivity 客观性 ~W-5-Nl{s
12. professional competence 专业胜任能力 Y6m:d&p=}
13.Senior/CPA-in-charge 项目经理 RO[6PlrRN
14.audit engagement letter 业务约定书 FT\%=>{
15.recurring audit 连续审计 BbhC0q"J
16.the client 委托人 eu'S~c-l
17.change CPA 更换注册会计师 E
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18.the existing CPA 现任注册会计师 f([d/
19.the successor CPA 后任注册会计师 GOD{?#c$
20.the preceding CPA前任注册会计师 f/t`B^}@
21.issue the audit report 出具审计报告 Mb-AzGsV
22.expert 专家 -Eoq#ULvR
23.the board of directors 董事会 WWT1_&0
24.knowledge of the entity‘ s business 了解被审计单位情况 K9ek
25.assess material misstatement risks评估重大错报风险 hG>kx8h
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 u>/Jb+
27.a general knowledge of —— 初步了解―――的情况 Ho1 V)T>
28.a more knowledge of—— 进一步了解的情况 $E}N`B7
29.the prior year‘s working papers 以前年度工作底稿 }8'b}7!
30.minutes of meeting 会议纪要 p3V?n[/}
31.business risks 经营风险 d;i@9+
32.appropriateness 适当性 /rHlFl|Wy
33.accounting estimate 会计估计 O bc>f|l]
34.management representations 管理层声明 US\h,J\Ju
35.going concern assumption 持续经营假设 TQth"Cv2:
36.audit plan 审计计划 vbfQy2q
37.significant audit areas 重点审计领域 38GZ_z}r
38.error 错误 t\-|J SZ
39.fraud舞弊 OoQLR
40.modified or additional procedures 修改或追加审计程序 *!ecb1U5
41.misappropriation of assets 侵占资产 ZE9.r`
42.transactions without substance 虚假交易 )FN$Jlo
43.unusual pressures 异常压力 6G{ Q@
44.the suspected noncompliance 涉嫌存在违法行为 ?_ eHvw
45.materialiy 重要性 <GLn!~Px@5
46.exceed the materiality level 超过重要性水平 ^Hz1z_[X@
47.approach the materiality level 接近重要性水平 Ey%KbvNv
48.an acceptably low level 可接受水平 AF>t{rw=/
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 y-{?0mLq
50.misstatements or omissions 错报或漏报 R{pF IyR
51.aggregate 总计 vRH2[{KQ9
52.subsequent events 期后事项 7"1]5\p^g
53.adjust the financial statements 调整财务报表 EI496bsRHm
54.perform additional audit procedures 实施追加的审计程序 L%+mD$@u
55.audit risk 审计风险 Nh\o39=
56.detection risk 检查风险 L_o/fTz4
57.inappropriate audit opinion 不适当的审计意见 Mbn;~tY>
58.material misstatement 重大的错报 GP;N1/=
59.tolerable misstatement 可容忍错报 L3A2A
60.the acceptable level of detection risk 可接受的检查风险