1.audit 审计 @`aR *B
2.attestation 鉴证 < pI2}
3.credibility 可信赖程度 >2`)S{pBD
4.audit of financial statements 财务报表审计 m; {_%oQ;
5.agreed-upon procedures 执行商定程序 Nm%&xm
6.high levels of assurance 高水平保证 (,P
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7.compilation 编制 ,+P!R0PNH
8.reliability 可靠性 Rd; k> e
9.relevance 相关性 DF'-dh</*
10.professional skepticism 职业谨慎 r00waw>C\
11.objectivity 客观性 y]9
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12. professional competence 专业胜任能力 .ps'{rl8
13.Senior/CPA-in-charge 项目经理 bp2l%A;
14.audit engagement letter 业务约定书 ^8aj\xe(
15.recurring audit 连续审计 S2K_>kvG)~
16.the client 委托人 =)m2u2c M
17.change CPA 更换注册会计师 $<2r;'?0D
18.the existing CPA 现任注册会计师 Q,V v
19.the successor CPA 后任注册会计师 +T=Z!2L
20.the preceding CPA前任注册会计师 H
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21.issue the audit report 出具审计报告 9H ?er_6Yf
22.expert 专家 6G G&mqr+
23.the board of directors 董事会 LF
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24.knowledge of the entity‘ s business 了解被审计单位情况 r]?ZXe$;
25.assess material misstatement risks评估重大错报风险 Gvv~P3Dm
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 -W wFUm
27.a general knowledge of —— 初步了解―――的情况 }kI-UEn$EP
28.a more knowledge of—— 进一步了解的情况 r#*k x# "
29.the prior year‘s working papers 以前年度工作底稿 M
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30.minutes of meeting 会议纪要 X>EwJ"q#
31.business risks 经营风险 !7@IWz(, "
32.appropriateness 适当性 %TdZ_
33.accounting estimate 会计估计 O^|dc
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 ~YOwg\w^
36.audit plan 审计计划 mJR vC%
37.significant audit areas 重点审计领域 Ojq>4=Z\
38.error 错误 V0z.w:-
39.fraud舞弊 !HL7a]PB
40.modified or additional procedures 修改或追加审计程序 @Z~lM5n$8
41.misappropriation of assets 侵占资产 EP& iG%(k
42.transactions without substance 虚假交易 |{+D65R
43.unusual pressures 异常压力 jDI O,XuF
44.the suspected noncompliance 涉嫌存在违法行为 q17c)]<"
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 _ 0%s YkUc
47.approach the materiality level 接近重要性水平 !p4w
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48.an acceptably low level 可接受水平 z:bxnM2\
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Q.#@xaX'{`
50.misstatements or omissions 错报或漏报 4.7OX&L'G
51.aggregate 总计 v'Gqdd-#)
52.subsequent events 期后事项 Yv E$fX=
53.adjust the financial statements 调整财务报表 bKj#HHy\I
54.perform additional audit procedures 实施追加的审计程序 g e:UliHJ
55.audit risk 审计风险 @26H;
56.detection risk 检查风险 jFpXTy[>
57.inappropriate audit opinion 不适当的审计意见 `o
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58.material misstatement 重大的错报 aM5zYj`pW
59.tolerable misstatement 可容忍错报 |_8 ::kir:
60.the acceptable level of detection risk 可接受的检查风险
