1.audit 审计 V,:~FufM^
2.attestation 鉴证 LU@+ O12
3.credibility 可信赖程度 DJHE6XJ
4.audit of financial statements 财务报表审计 |*zvaI(}
5.agreed-upon procedures 执行商定程序 uB 35CRd
6.high levels of assurance 高水平保证 U
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7.compilation 编制 +6 x:+9S
8.reliability 可靠性 .gd'<l
9.relevance 相关性 8 9f{8B]z
10.professional skepticism 职业谨慎 G K:pt8=
11.objectivity 客观性 M hg_z.Z
12. professional competence 专业胜任能力 vm "dE4W=
13.Senior/CPA-in-charge 项目经理 Z6oA>D
14.audit engagement letter 业务约定书 >]WQ1E[=
15.recurring audit 连续审计 G-sA)WOF
16.the client 委托人 yy|F6Pq3`
17.change CPA 更换注册会计师 XJi^gT N
18.the existing CPA 现任注册会计师 6w^Fee`>]
19.the successor CPA 后任注册会计师 l%$co07cX
20.the preceding CPA前任注册会计师 B!z5P" C(~
21.issue the audit report 出具审计报告 9$P*fx&m
22.expert 专家 *7 >K" j
23.the board of directors 董事会 z c, Q
24.knowledge of the entity‘ s business 了解被审计单位情况 XRR`GBI
25.assess material misstatement risks评估重大错报风险 @60/IE{- v
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 f}F
27.a general knowledge of —— 初步了解―――的情况 M]OZS\9.B
28.a more knowledge of—— 进一步了解的情况 {V~G r
29.the prior year‘s working papers 以前年度工作底稿 NI?YUhg>
30.minutes of meeting 会议纪要 I%31MU 9
31.business risks 经营风险 =qVD"Z]z
32.appropriateness 适当性 m;KD@E!
33.accounting estimate 会计估计 :u>9H{a
34.management representations 管理层声明 w@ =U f7
35.going concern assumption 持续经营假设 Se-
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36.audit plan 审计计划 Fr ryZe=
37.significant audit areas 重点审计领域 ]pP [0 S
38.error 错误 SV96eYT<
39.fraud舞弊 3F6=/
40.modified or additional procedures 修改或追加审计程序 seo.1.Da2
41.misappropriation of assets 侵占资产 o2M4?}TpIV
42.transactions without substance 虚假交易 |v%xOl
43.unusual pressures 异常压力 wsLfp82
44.the suspected noncompliance 涉嫌存在违法行为 fbK`A?5K
45.materialiy 重要性 $'>h7].
46.exceed the materiality level 超过重要性水平 1 ojy _
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 1ti 4 ZM
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 A[O' e
50.misstatements or omissions 错报或漏报 D#G(&<Q
51.aggregate 总计 ESAFsJ$r;
52.subsequent events 期后事项 '+ cPx\ 4
53.adjust the financial statements 调整财务报表 2{o
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54.perform additional audit procedures 实施追加的审计程序 Ki: .^
55.audit risk 审计风险 U}Aoz|
56.detection risk 检查风险 2E":6:Wsw
57.inappropriate audit opinion 不适当的审计意见 <^(g<B`>
58.material misstatement 重大的错报 tX#8 G09G+
59.tolerable misstatement 可容忍错报 7D%}( pX
60.the acceptable level of detection risk 可接受的检查风险
