1.audit 审计 B~/:["zTh&
2.attestation 鉴证 Z.a`S ~U
3.credibility 可信赖程度 _f9X Y
4.audit of financial statements 财务报表审计 $wL
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5.agreed-upon procedures 执行商定程序 alQMPQVin
6.high levels of assurance 高水平保证 z1LN |+\}
7.compilation 编制 }9w?[hXW"
8.reliability 可靠性 6,nws5dh
9.relevance 相关性
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10.professional skepticism 职业谨慎 ]8)nIT^ EP
11.objectivity 客观性 XBd/,:q
12. professional competence 专业胜任能力 ;T!w$({V0z
13.Senior/CPA-in-charge 项目经理 oyQp"'|N
14.audit engagement letter 业务约定书 +RXKI{0Km
15.recurring audit 连续审计 3b1;f)t
16.the client 委托人 ),9^hJ1+@
17.change CPA 更换注册会计师 -O.
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18.the existing CPA 现任注册会计师 idWYpU>gC
19.the successor CPA 后任注册会计师 0 K
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20.the preceding CPA前任注册会计师 `)s C".b7
21.issue the audit report 出具审计报告 OhC%5 =a7
22.expert 专家 ~ YQC!x
23.the board of directors 董事会 (*{Y#XD{
24.knowledge of the entity‘ s business 了解被审计单位情况 -+^E5
25.assess material misstatement risks评估重大错报风险 q*`1<9{H
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 (;RmfE'PX
27.a general knowledge of —— 初步了解―――的情况 !j'9>G{T
28.a more knowledge of—— 进一步了解的情况 W _ w^"'
29.the prior year‘s working papers 以前年度工作底稿 ?`wO
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30.minutes of meeting 会议纪要 P ?- #d\qi
31.business risks 经营风险 |?zFm
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32.appropriateness 适当性 Lt\Wz'6Y
33.accounting estimate 会计估计 \UBT
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34.management representations 管理层声明 oD0
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35.going concern assumption 持续经营假设 )Sz 2D[@n
36.audit plan 审计计划 f{s}[ p~
37.significant audit areas 重点审计领域 y5" b(nb
38.error 错误 M1{ru~Z9
39.fraud舞弊 H0!W:cIS;l
40.modified or additional procedures 修改或追加审计程序 qa>Z?/w
41.misappropriation of assets 侵占资产 xqP DL9\
42.transactions without substance 虚假交易 O+8]y4%5
43.unusual pressures 异常压力 "])yV
44.the suspected noncompliance 涉嫌存在违法行为 $~$NQe!/
45.materialiy 重要性 F]_w~1
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46.exceed the materiality level 超过重要性水平 XTzz/.T;Z
47.approach the materiality level 接近重要性水平 2)_Zz~
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48.an acceptably low level 可接受水平 c34s (>AC
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 {KH!PAh
50.misstatements or omissions 错报或漏报 df o_R
51.aggregate 总计 J |$(O$hYy
52.subsequent events 期后事项 ~ "eQPTd
53.adjust the financial statements 调整财务报表 <xb =.xe
54.perform additional audit procedures 实施追加的审计程序 <a=,
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55.audit risk 审计风险 bl/tl_.p00
56.detection risk 检查风险 #0;H'GO?c
57.inappropriate audit opinion 不适当的审计意见 E5 >y?N
58.material misstatement 重大的错报 qFqK. u
59.tolerable misstatement 可容忍错报 - w>2!@8
60.the acceptable level of detection risk 可接受的检查风险
