1.audit 审计 RAwk7F3qn
2.attestation 鉴证 !-ZP*V3}h
3.credibility 可信赖程度 #'8)u)!
4.audit of financial statements 财务报表审计 P#v^"}.Wd
5.agreed-upon procedures 执行商定程序 SM$\;)L
6.high levels of assurance 高水平保证 0Nt%YP
7.compilation 编制 vbedk+dd?A
8.reliability 可靠性 9?(x>P
9.relevance 相关性 oSmjs
10.professional skepticism 职业谨慎 :l;,m}#@
11.objectivity 客观性 7PA=)a\
12. professional competence 专业胜任能力 0Gx*'B=
13.Senior/CPA-in-charge 项目经理 ?uig04@3
14.audit engagement letter 业务约定书 $ hoYkA
15.recurring audit 连续审计 *#6|!%?g
16.the client 委托人 \6i9q=
17.change CPA 更换注册会计师 U1jSUkqb
18.the existing CPA 现任注册会计师 :v#8O~
19.the successor CPA 后任注册会计师 G>JxIrN0
20.the preceding CPA前任注册会计师 }H; ]k-)
21.issue the audit report 出具审计报告 A(NEWO
22.expert 专家 tI'e ctn
23.the board of directors 董事会 sSV^5
24.knowledge of the entity‘ s business 了解被审计单位情况 O'fc/cvh='
25.assess material misstatement risks评估重大错报风险 9>IsqYc
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 Kn.iyR
27.a general knowledge of —— 初步了解―――的情况 RW)k_#%=
28.a more knowledge of—— 进一步了解的情况 jOtzx"/)rE
29.the prior year‘s working papers 以前年度工作底稿 6# R;HbkO
30.minutes of meeting 会议纪要 4L!e=>as"1
31.business risks 经营风险 9!cW
32.appropriateness 适当性 h~:H?p
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33.accounting estimate 会计估计 "(N-h\7Ex9
34.management representations 管理层声明 -: C[P
35.going concern assumption 持续经营假设 Fos1WH?\
36.audit plan 审计计划 %![4d;Z%x
37.significant audit areas 重点审计领域 Gy$o7|PA"{
38.error 错误 0$!.c~
39.fraud舞弊 WFXx70n
40.modified or additional procedures 修改或追加审计程序 v3Eo@,-
41.misappropriation of assets 侵占资产 Wz5d|b
42.transactions without substance 虚假交易 u$\Tg3du2
43.unusual pressures 异常压力 L^&do98
44.the suspected noncompliance 涉嫌存在违法行为 noFh p
45.materialiy 重要性 9z5z
46.exceed the materiality level 超过重要性水平 _4O[[~
47.approach the materiality level 接近重要性水平 Of!|,2`(
48.an acceptably low level 可接受水平 6B
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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 wAPO{3
50.misstatements or omissions 错报或漏报 '&+Z ,
51.aggregate 总计 8`6
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52.subsequent events 期后事项 31H|?cg<
53.adjust the financial statements 调整财务报表 lf}?!*
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54.perform additional audit procedures 实施追加的审计程序 WGluZhRuT3
55.audit risk 审计风险 :K?iNZqWN6
56.detection risk 检查风险 j_hjCQ
57.inappropriate audit opinion 不适当的审计意见 gr[D!D>
58.material misstatement 重大的错报 Y/#:)(&@
59.tolerable misstatement 可容忍错报 p{w}
60.the acceptable level of detection risk 可接受的检查风险