1.audit 审计 UL{J%Ze=~
2.attestation 鉴证 OTdijQLY
3.credibility 可信赖程度 Y`Io}h G$
4.audit of financial statements 财务报表审计 V?1 $H
5.agreed-upon procedures 执行商定程序 kuV7nsXiQ
6.high levels of assurance 高水平保证 7-!n-
7.compilation 编制 5UO+c(T
8.reliability 可靠性 FutS
9.relevance 相关性 W>)0=8#\
10.professional skepticism 职业谨慎 OmO#} k<
11.objectivity 客观性 v|o{AL:ei
12. professional competence 专业胜任能力 p2{7+m
13.Senior/CPA-in-charge 项目经理 +ovK~K$A
14.audit engagement letter 业务约定书 gJ'pwSA
15.recurring audit 连续审计 W%
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16.the client 委托人 q1( [mHZ
17.change CPA 更换注册会计师 q`b6if"
18.the existing CPA 现任注册会计师 ;54NQB3L
19.the successor CPA 后任注册会计师 U5OX.0
20.the preceding CPA前任注册会计师 &|~7`
21.issue the audit report 出具审计报告 =I
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22.expert 专家 D5D *$IC
23.the board of directors 董事会 0!_?\)X
24.knowledge of the entity‘ s business 了解被审计单位情况 ,0. kg
25.assess material misstatement risks评估重大错报风险 zqo0P~
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 yXJ25Axb
27.a general knowledge of —— 初步了解―――的情况 7RL J
28.a more knowledge of—— 进一步了解的情况 JfIXv
29.the prior year‘s working papers 以前年度工作底稿 8b)WOr6n
30.minutes of meeting 会议纪要 .qO4ceW2-~
31.business risks 经营风险 o
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32.appropriateness 适当性 C,Nf|L((6
33.accounting estimate 会计估计 >8>!wi9U
34.management representations 管理层声明 EIg~^xK
35.going concern assumption 持续经营假设 SG&,o=I$
36.audit plan 审计计划 4a+gM._+O
37.significant audit areas 重点审计领域 bOFzq
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38.error 错误 3SP";3
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39.fraud舞弊 O -1O@:}c
40.modified or additional procedures 修改或追加审计程序 d-D,Gx]>$
41.misappropriation of assets 侵占资产 xR/CP.dg
42.transactions without substance 虚假交易 fRQ,Z
43.unusual pressures 异常压力 25$_tZPAI
44.the suspected noncompliance 涉嫌存在违法行为 Zj2 si
45.materialiy 重要性 j|k/&q[St
46.exceed the materiality level 超过重要性水平 Mw/9DrE7/
47.approach the materiality level 接近重要性水平 IR6W'vA
48.an acceptably low level 可接受水平 %N*[{j= ^
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 `
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50.misstatements or omissions 错报或漏报 gEd A
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51.aggregate 总计 ?,>3uD#
52.subsequent events 期后事项 rPaJ<>Kz
53.adjust the financial statements 调整财务报表 73;Y(uh9
54.perform additional audit procedures 实施追加的审计程序 w\bwa!3Y
55.audit risk 审计风险 i6'=]f'{
56.detection risk 检查风险 kGYpJg9=
57.inappropriate audit opinion 不适当的审计意见 ub-3/T
58.material misstatement 重大的错报 hG?y)g\A
59.tolerable misstatement 可容忍错报 9|1msg4
60.the acceptable level of detection risk 可接受的检查风险