1.audit 审计 bb`DyUy ^+
2.attestation 鉴证 );z/
@Q
3.credibility 可信赖程度 /Q9iO&Vu
4.audit of financial statements 财务报表审计 'khhn6itA
5.agreed-upon procedures 执行商定程序 5@Xy) z
6.high levels of assurance 高水平保证 r$d
'[ZcX
7.compilation 编制 RjR
8.reliability 可靠性 D
z>7.'3
9.relevance 相关性 }cy<$=c#E_
10.professional skepticism 职业谨慎 %Zu+=IZ
11.objectivity 客观性 CM%;r5
12. professional competence 专业胜任能力 `Yu4h+T
13.Senior/CPA-in-charge 项目经理 u@[JX1&3"n
14.audit engagement letter 业务约定书 6$$ku
15.recurring audit 连续审计 z"@UNypc,
16.the client 委托人 f'M7x6W
17.change CPA 更换注册会计师 y"0!7^
18.the existing CPA 现任注册会计师 9d,2d5Y
19.the successor CPA 后任注册会计师 v|r#
20.the preceding CPA前任注册会计师 ->YF</I
21.issue the audit report 出具审计报告 71yf+xL
22.expert 专家 %?:eURQ
23.the board of directors 董事会 gtb,}T=1
24.knowledge of the entity‘ s business 了解被审计单位情况 Q|HOy8O}Z
25.assess material misstatement risks评估重大错报风险
cf1GA
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 :j#Fq
d[DF
27.a general knowledge of —— 初步了解―――的情况 2Yd;#i)
28.a more knowledge of—— 进一步了解的情况 M$GZK'%
29.the prior year‘s working papers 以前年度工作底稿 OOX}S1lA
30.minutes of meeting 会议纪要 L {i|OK^e
31.business risks 经营风险 +D+Rf,D
32.appropriateness 适当性 V IU4QEW`x
33.accounting estimate 会计估计 {BJn9B
34.management representations 管理层声明 VbzW4J_
35.going concern assumption 持续经营假设 {f)"F;]V
36.audit plan 审计计划 XF N4m #
37.significant audit areas 重点审计领域 .
!;K5U
38.error 错误 uzUZuJ
39.fraud舞弊 ?qjlWCV|e
40.modified or additional procedures 修改或追加审计程序 iYxpIqWw
41.misappropriation of assets 侵占资产 HOAgRhzE
42.transactions without substance 虚假交易 $5/lU
}To
43.unusual pressures 异常压力 `~3y[j]kO
44.the suspected noncompliance 涉嫌存在违法行为 7~Md6.FtM
45.materialiy 重要性 3DO
^vV
46.exceed the materiality level 超过重要性水平 9"~,ha7S$
47.approach the materiality level 接近重要性水平 wi/dR}*A
48.an acceptably low level 可接受水平 5S?+03h~
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 8L*P!j9`EY
50.misstatements or omissions 错报或漏报 U*6)/.J
51.aggregate 总计 UDz#?ZWnd
52.subsequent events 期后事项 U:
Q&sq8U
53.adjust the financial statements 调整财务报表 =XT}&D6
54.perform additional audit procedures 实施追加的审计程序 ueazAsk3g
55.audit risk 审计风险 N-Nq*
56.detection risk 检查风险 P 6|\
^
57.inappropriate audit opinion 不适当的审计意见 |cE 69UFB
58.material misstatement 重大的错报 -F| C6m!
59.tolerable misstatement 可容忍错报 kMLWF
60.the acceptable level of detection risk 可接受的检查风险