1.audit 审计 ~V<imF
2.attestation 鉴证 q\a'pp9d
3.credibility 可信赖程度 t^-yK;`?q:
4.audit of financial statements 财务报表审计 ;UG]ckV-
5.agreed-upon procedures 执行商定程序 x*2' I
6.high levels of assurance 高水平保证 U<H<
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7.compilation 编制 ]Sgc 42hk
8.reliability 可靠性 2[R{IV8e
9.relevance 相关性 h#!u" 'JW
10.professional skepticism 职业谨慎 ;OynkZ s)
11.objectivity 客观性 n; fUwon
12. professional competence 专业胜任能力 E||[(l, b
13.Senior/CPA-in-charge 项目经理 p ?,:
14.audit engagement letter 业务约定书 Y> i?nC%*
15.recurring audit 连续审计 (R)( %I1Oz
16.the client 委托人 }D>nXh
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17.change CPA 更换注册会计师 {(MC]]'?
18.the existing CPA 现任注册会计师 m?Qr)F_M
19.the successor CPA 后任注册会计师 OfSHZ;,
20.the preceding CPA前任注册会计师 =UW!
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21.issue the audit report 出具审计报告 T,eP&IN
22.expert 专家 _mJnhT3
23.the board of directors 董事会 NWq>Z!x`
24.knowledge of the entity‘ s business 了解被审计单位情况 0kdPr:B Q0
25.assess material misstatement risks评估重大错报风险 qFD#D_O 6
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 kLw07&H
27.a general knowledge of —— 初步了解―――的情况 io{uN/!X_J
28.a more knowledge of—— 进一步了解的情况 1^4z/<ZWm
29.the prior year‘s working papers 以前年度工作底稿 * vMNv
30.minutes of meeting 会议纪要 3
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31.business risks 经营风险 ( d2|r) O
32.appropriateness 适当性 9O nH3
33.accounting estimate 会计估计 Q( \U'|%J
34.management representations 管理层声明 {q-<1|xj/J
35.going concern assumption 持续经营假设 ]c' 12 g]h
36.audit plan 审计计划 S
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37.significant audit areas 重点审计领域 bEJz>oyW"
38.error 错误 05cyWg9a
39.fraud舞弊 k
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40.modified or additional procedures 修改或追加审计程序 a*Oc:$
41.misappropriation of assets 侵占资产 Gc s eq
42.transactions without substance 虚假交易 &eHhj9
43.unusual pressures 异常压力 DcQ[zdEz+
44.the suspected noncompliance 涉嫌存在违法行为 *$I5_A8,.
45.materialiy 重要性 8- U1Y
46.exceed the materiality level 超过重要性水平 ~;*SW[4
47.approach the materiality level 接近重要性水平 8 ;
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48.an acceptably low level 可接受水平 LK1 r@
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 }Ra'`;D$
50.misstatements or omissions 错报或漏报 N=QeeAI}}m
51.aggregate 总计 A1A/OU<Vb
52.subsequent events 期后事项 V{j>09u
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 !5;A.f
55.audit risk 审计风险 -!
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56.detection risk 检查风险 EGZ F@#N
57.inappropriate audit opinion 不适当的审计意见 ^g
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58.material misstatement 重大的错报 e /4{pe+,
59.tolerable misstatement 可容忍错报 .%pbKi
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60.the acceptable level of detection risk 可接受的检查风险
