1.audit 审计 :A
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2.attestation 鉴证 km,}7^?F0r
3.credibility 可信赖程度 ~j}di^<{
4.audit of financial statements 财务报表审计 ^$f} s,09
5.agreed-upon procedures 执行商定程序 mj=$[ y(
6.high levels of assurance 高水平保证
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7.compilation 编制 |V bF&*v`
8.reliability 可靠性 YdX#`
9.relevance 相关性 Z2~;u[0a[
10.professional skepticism 职业谨慎 Kyw Dp 37^
11.objectivity 客观性 zR N_` U
12. professional competence 专业胜任能力 ey BLgJt8P
13.Senior/CPA-in-charge 项目经理 !q=ej^(S
14.audit engagement letter 业务约定书 EpSVHD:*
15.recurring audit 连续审计 T V\21
16.the client 委托人 5jD2%"YUV
17.change CPA 更换注册会计师 :"7V,UP
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18.the existing CPA 现任注册会计师 -t wV?~f
19.the successor CPA 后任注册会计师 = zW}v
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20.the preceding CPA前任注册会计师 Q!(1 6
21.issue the audit report 出具审计报告 )D_#
22.expert 专家 5VdF^. :u
23.the board of directors 董事会 Q4\EI=4P]
24.knowledge of the entity‘ s business 了解被审计单位情况 {r Q6IV3=
25.assess material misstatement risks评估重大错报风险 +168!Jw;
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 0FD#9r
27.a general knowledge of —— 初步了解―――的情况 jR`q y<
28.a more knowledge of—— 进一步了解的情况 } md[hi J
29.the prior year‘s working papers 以前年度工作底稿 ~K]5`(KV
30.minutes of meeting 会议纪要 Cp=DdmR
31.business risks 经营风险 RhIRCN9
32.appropriateness 适当性 fa9c!xDt
33.accounting estimate 会计估计 E7@0,9A U
34.management representations 管理层声明 / =&HunaxI
35.going concern assumption 持续经营假设 3<sYxA\?w
36.audit plan 审计计划 .)~IoIW=
37.significant audit areas 重点审计领域 37U
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38.error 错误 :td6Mywl
39.fraud舞弊 VSP6osX{
40.modified or additional procedures 修改或追加审计程序 jPU:&1(_ n
41.misappropriation of assets 侵占资产 d?^bCf+<
42.transactions without substance 虚假交易 4<g,L;pUU
43.unusual pressures 异常压力 B'"(qzE-kM
44.the suspected noncompliance 涉嫌存在违法行为 SVWtKc<
45.materialiy 重要性 Rl90uF]8
46.exceed the materiality level 超过重要性水平 eFS;+?bu
47.approach the materiality level 接近重要性水平 INqD(EG
48.an acceptably low level 可接受水平 B|U*2|e
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 $}RB K'cr}
50.misstatements or omissions 错报或漏报 g>)&Q >}=W
51.aggregate 总计 5:v "^"S z
52.subsequent events 期后事项 NF+ ^
53.adjust the financial statements 调整财务报表 !j[Oy r|
54.perform additional audit procedures 实施追加的审计程序 Hh`x>{,|S
55.audit risk 审计风险 s)X'PJ0&Bs
56.detection risk 检查风险 0V6gNEAUg
57.inappropriate audit opinion 不适当的审计意见 N9 @@n:JT
58.material misstatement 重大的错报 dnt: U!TW@
59.tolerable misstatement 可容忍错报 F_0vh;J
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60.the acceptable level of detection risk 可接受的检查风险
