1.audit 审计 sHPlNwyy
2.attestation 鉴证 NA YwuE-`
3.credibility 可信赖程度 C,8@V`
4.audit of financial statements 财务报表审计 S#0C^
5.agreed-upon procedures 执行商定程序 Bw<$fT`
6.high levels of assurance 高水平保证 &?I3xzvK
7.compilation 编制 rcf#8
8.reliability 可靠性 l}FA&c"
9.relevance 相关性 -%Jm-^F I
10.professional skepticism 职业谨慎 Y3ypca&P9
11.objectivity 客观性 1lsg|iVz
12. professional competence 专业胜任能力 "
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13.Senior/CPA-in-charge 项目经理 ti<;>P[4
14.audit engagement letter 业务约定书 %C)|fDwN
15.recurring audit 连续审计 >J,IxRGi
16.the client 委托人 8SBa w'a
17.change CPA 更换注册会计师 w[uwhd
18.the existing CPA 现任注册会计师 @sRb1+nn
19.the successor CPA 后任注册会计师 Wt=%.Y(x
20.the preceding CPA前任注册会计师 <^+&A7Q-_
21.issue the audit report 出具审计报告 "2}n(8
22.expert 专家 >`n)-8
23.the board of directors 董事会 _AiGD
24.knowledge of the entity‘ s business 了解被审计单位情况 618bbftx{
25.assess material misstatement risks评估重大错报风险 0a+U >S#
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [3]h(D
27.a general knowledge of —— 初步了解―――的情况 9Z:pss@
28.a more knowledge of—— 进一步了解的情况 yg
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29.the prior year‘s working papers 以前年度工作底稿 1y7$"N8Xo
30.minutes of meeting 会议纪要 S+pm@~xe
31.business risks 经营风险 @ 3b-
32.appropriateness 适当性 /pp;3JPf
33.accounting estimate 会计估计 [5]*
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34.management representations 管理层声明 _2<k,Dl;RY
35.going concern assumption 持续经营假设 ?`B6I!S0[
36.audit plan 审计计划 WhL"-f
37.significant audit areas 重点审计领域 602=qb
38.error 错误 ++}#pl8e
39.fraud舞弊 =Q8$O
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40.modified or additional procedures 修改或追加审计程序 ,27=i>>
41.misappropriation of assets 侵占资产 8yGo\\=T
42.transactions without substance 虚假交易 |H8UT SX+
43.unusual pressures 异常压力 ]r1Lr{7^S
44.the suspected noncompliance 涉嫌存在违法行为 ]Wc 2$
45.materialiy 重要性 P1ynCe
46.exceed the materiality level 超过重要性水平 z.:IUm{z
47.approach the materiality level 接近重要性水平 z\<gm$1CB
48.an acceptably low level 可接受水平 !Mk]%
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 EkP(]F
50.misstatements or omissions 错报或漏报 M,eq-MEK
51.aggregate 总计 e pAC%a
52.subsequent events 期后事项 HF%)ip+
53.adjust the financial statements 调整财务报表 .:;#[Z{-
54.perform additional audit procedures 实施追加的审计程序 3
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55.audit risk 审计风险 vFGVz
56.detection risk 检查风险 <gSZ<T
57.inappropriate audit opinion 不适当的审计意见 D]Gt=2\NG9
58.material misstatement 重大的错报 9riKSp:5
59.tolerable misstatement 可容忍错报 SA6.g2pFz
60.the acceptable level of detection risk 可接受的检查风险