1.audit 审计 &=@IzmA
2.attestation 鉴证
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3.credibility 可信赖程度 ="1Ind@w!
4.audit of financial statements 财务报表审计 k_L7 kvpt
5.agreed-upon procedures 执行商定程序 9|^2",V
6.high levels of assurance 高水平保证 ~WeM TXF>y
7.compilation 编制 p,5i)nEFj
8.reliability 可靠性 v+W&9>
9.relevance 相关性 #px+;k 5
10.professional skepticism 职业谨慎 /wQy17g
11.objectivity 客观性 =57
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12. professional competence 专业胜任能力 2@ n{yYwy
13.Senior/CPA-in-charge 项目经理 Dzpq_F!;V
14.audit engagement letter 业务约定书 lK?uXr7^
15.recurring audit 连续审计 6y-@iJ*ld;
16.the client 委托人 2.`\
17.change CPA 更换注册会计师 \#2
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18.the existing CPA 现任注册会计师 0
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19.the successor CPA 后任注册会计师 *<$*"p
20.the preceding CPA前任注册会计师 Q,,e+exbb5
21.issue the audit report 出具审计报告 G)AqbY
22.expert 专家 MD}w Y><C
23.the board of directors 董事会 }kw#7m54
24.knowledge of the entity‘ s business 了解被审计单位情况 @+&LYy72
25.assess material misstatement risks评估重大错报风险 .Yamc#A-
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 m<<+
27.a general knowledge of —— 初步了解―――的情况 QGMV}y
28.a more knowledge of—— 进一步了解的情况 JinUV6cr
29.the prior year‘s working papers 以前年度工作底稿 oM
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30.minutes of meeting 会议纪要 |0&IXOW"XF
31.business risks 经营风险 h/QXPdV
32.appropriateness 适当性 3H'sHuK"X
33.accounting estimate 会计估计 aj-Km`5r}
34.management representations 管理层声明 HDz5& 7* .
35.going concern assumption 持续经营假设 {X! r8i
36.audit plan 审计计划 S
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37.significant audit areas 重点审计领域 P7[h-3+^
38.error 错误 #>a\>iKQ2q
39.fraud舞弊 J@/kIrx
40.modified or additional procedures 修改或追加审计程序 $H2 u.U<ip
41.misappropriation of assets 侵占资产 o@_q]/Mh
42.transactions without substance 虚假交易 rP'me2
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43.unusual pressures 异常压力 0.Q
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44.the suspected noncompliance 涉嫌存在违法行为 RF?`vRZ Oe
45.materialiy 重要性 D5gFXEeh
46.exceed the materiality level 超过重要性水平 #z'
47.approach the materiality level 接近重要性水平 k`
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48.an acceptably low level 可接受水平 xS5vbJ
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 9sM!`Lz{
50.misstatements or omissions 错报或漏报 xBj 9y u
51.aggregate 总计 c^5~QGuQ
52.subsequent events 期后事项 WSP I|#Xr%
53.adjust the financial statements 调整财务报表 CmWeY$Jb
54.perform additional audit procedures 实施追加的审计程序 O"+ gQXe
55.audit risk 审计风险 5p,RI&nlN
56.detection risk 检查风险 &.F4 b~A 7
57.inappropriate audit opinion 不适当的审计意见 SjK
58.material misstatement 重大的错报 h<h% *av|
59.tolerable misstatement 可容忍错报 ]HbY
60.the acceptable level of detection risk 可接受的检查风险
