1.audit 审计 fpwg e/w
2.attestation 鉴证 Y4YA1F
3.credibility 可信赖程度 lBvQ?CJ<y
4.audit of financial statements 财务报表审计 JM0'V0z
5.agreed-upon procedures 执行商定程序 aF1pq
6.high levels of assurance 高水平保证 O~.A}
7.compilation 编制 EX7gTf#
8.reliability 可靠性 B<T wTv
9.relevance 相关性 N J9H=
10.professional skepticism 职业谨慎 nzmv>s&UW
11.objectivity 客观性 CL5u{ i5
12. professional competence 专业胜任能力 >j{phZ
13.Senior/CPA-in-charge 项目经理 l Y
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14.audit engagement letter 业务约定书 L&+XFntR
15.recurring audit 连续审计 w ^sM,c5d
16.the client 委托人 #G:~6^A
17.change CPA 更换注册会计师 4nzUDeI3MG
18.the existing CPA 现任注册会计师 U{ gJn#e/.
19.the successor CPA 后任注册会计师 w8:~LX.n
20.the preceding CPA前任注册会计师 dW
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21.issue the audit report 出具审计报告 2~AG Ox
22.expert 专家 { aqce g
23.the board of directors 董事会 [~,~ e
24.knowledge of the entity‘ s business 了解被审计单位情况 7 _)'Re#
25.assess material misstatement risks评估重大错报风险 y+\nj3v6
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 <?5 ,3`V
27.a general knowledge of —— 初步了解―――的情况 C s?kZ
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28.a more knowledge of—— 进一步了解的情况 ;?"2sS!AHQ
29.the prior year‘s working papers 以前年度工作底稿 5K| 1Y#X
30.minutes of meeting 会议纪要 !run3ip`Z
31.business risks 经营风险 =ltT6of@o
32.appropriateness 适当性 r5t C
33.accounting estimate 会计估计 rIR~YMv!
34.management representations 管理层声明 7 [N1Vr(1
35.going concern assumption 持续经营假设 \74 + cN
36.audit plan 审计计划 /\"=egB9
37.significant audit areas 重点审计领域 WB
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38.error 错误 Ho9 a #9
39.fraud舞弊 UaA6
40.modified or additional procedures 修改或追加审计程序 kaQn
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41.misappropriation of assets 侵占资产 c&z@HEzV7
42.transactions without substance 虚假交易 'kPc
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43.unusual pressures 异常压力 B@D3aOvO
44.the suspected noncompliance 涉嫌存在违法行为 7Rqjf6kX`O
45.materialiy 重要性 jXB<"bw
46.exceed the materiality level 超过重要性水平 A6YkoYgC
47.approach the materiality level 接近重要性水平 )<-\ F%&b
48.an acceptably low level 可接受水平 +K,]#$k
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 zL $$G,
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 ig3HPlC
52.subsequent events 期后事项 EH<r
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53.adjust the financial statements 调整财务报表 _"%mLH= !8
54.perform additional audit procedures 实施追加的审计程序 ,rx?Ig}k z
55.audit risk 审计风险 #?-2f{
56.detection risk 检查风险 ohklLZoZ
57.inappropriate audit opinion 不适当的审计意见 %/N B263Db
58.material misstatement 重大的错报 Sa7bl~p\
59.tolerable misstatement 可容忍错报 ya8MjGo
60.the acceptable level of detection risk 可接受的检查风险
