1.audit 审计 !#y_vz9
2.attestation 鉴证 ?kM2/a"{G
3.credibility 可信赖程度 ^iA_<@[`X[
4.audit of financial statements 财务报表审计 '8w}m8{y
5.agreed-upon procedures 执行商定程序 Uv
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6.high levels of assurance 高水平保证 je;C}4
7.compilation 编制 <#nt?X
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8.reliability 可靠性 1VKu3
9.relevance 相关性 =0t<:-?.-
10.professional skepticism 职业谨慎 3s\}|LqX#
11.objectivity 客观性
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12. professional competence 专业胜任能力 -
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13.Senior/CPA-in-charge 项目经理 [_HY6g r
14.audit engagement letter 业务约定书 >\?RYy,s$
15.recurring audit 连续审计 L}=DC =E
16.the client 委托人 s3-TBhAv
17.change CPA 更换注册会计师 &M>o
18.the existing CPA 现任注册会计师 6%^A6
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19.the successor CPA 后任注册会计师 G)IK5zCDd
20.the preceding CPA前任注册会计师 b9 ; w3Ba
21.issue the audit report 出具审计报告 k3+LP7| *
22.expert 专家 oNhCa>)/
23.the board of directors 董事会 Y(RB@+67
24.knowledge of the entity‘ s business 了解被审计单位情况 Y{d-k1?s5
25.assess material misstatement risks评估重大错报风险 t
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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 #=V\WQb
27.a general knowledge of —— 初步了解―――的情况 8,@0~2fz#
28.a more knowledge of—— 进一步了解的情况 y[{}124
29.the prior year‘s working papers 以前年度工作底稿 eC3 ~| G_O
30.minutes of meeting 会议纪要 &#zx/ $
31.business risks 经营风险 x,NV{uG$n
32.appropriateness 适当性 ;I 9g;}
33.accounting estimate 会计估计 WJJmM*>JW
34.management representations 管理层声明 T' =6_?7K4
35.going concern assumption 持续经营假设 r ]0>A&,
36.audit plan 审计计划 ;e{e
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37.significant audit areas 重点审计领域 +'/C(5y)0X
38.error 错误 3a?|}zr4
39.fraud舞弊 SM8f"H28
40.modified or additional procedures 修改或追加审计程序 `m thzc3W
41.misappropriation of assets 侵占资产 11vAx9
42.transactions without substance 虚假交易 .uinv
43.unusual pressures 异常压力 :b0|v`FU
44.the suspected noncompliance 涉嫌存在违法行为 a>Wr2gPko
45.materialiy 重要性 K&VMhMVb
46.exceed the materiality level 超过重要性水平 ^[&,MQU{7
47.approach the materiality level 接近重要性水平 ~ o= kW2Y
48.an acceptably low level 可接受水平 R`J
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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 G 0A\"2U
50.misstatements or omissions 错报或漏报 Wn{MY=5Y
51.aggregate 总计 V x{
52.subsequent events 期后事项 R=<%!
53.adjust the financial statements 调整财务报表 Zts1BWL[
54.perform additional audit procedures 实施追加的审计程序 | |L^yI~_d
55.audit risk 审计风险 hSz_e
56.detection risk 检查风险 T>pyYF1Q
57.inappropriate audit opinion 不适当的审计意见 O!il TMr
58.material misstatement 重大的错报 D*>#]0X
59.tolerable misstatement 可容忍错报 Jj/}GVNc7
60.the acceptable level of detection risk 可接受的检查风险
