1.audit 审计 de&* #O5
2.attestation 鉴证 \m\E*c
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3.credibility 可信赖程度 m7|}PH" 7
4.audit of financial statements 财务报表审计 N3Yf 3r
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5.agreed-upon procedures 执行商定程序 g$(<wWsU
6.high levels of assurance 高水平保证 *j9hjq0j
7.compilation 编制 ^E)*i#."4
8.reliability 可靠性 - s}
9.relevance 相关性 8`0/?MZ)
10.professional skepticism 职业谨慎 T=NF5kj-=
11.objectivity 客观性 `~0^fSww
12. professional competence 专业胜任能力 I 19 /
13.Senior/CPA-in-charge 项目经理 6 G^x%s
14.audit engagement letter 业务约定书 ~o+:M0)}
15.recurring audit 连续审计 _ yu d
16.the client 委托人 IO*}N"
17.change CPA 更换注册会计师 qir/Sa' [
18.the existing CPA 现任注册会计师 Al 0
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19.the successor CPA 后任注册会计师 4=Wtv/
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20.the preceding CPA前任注册会计师 ]I+"";oQGB
21.issue the audit report 出具审计报告 7;w x,7CUq
22.expert 专家 P Tc@MH)
23.the board of directors 董事会 npj_i
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24.knowledge of the entity‘ s business 了解被审计单位情况 d"P\ =`+
25.assess material misstatement risks评估重大错报风险 sv g`s,g
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;VL v2J*
27.a general knowledge of —— 初步了解―――的情况 vZ
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28.a more knowledge of—— 进一步了解的情况 h8ikM&fl
29.the prior year‘s working papers 以前年度工作底稿 swfcA\7R
30.minutes of meeting 会议纪要 1;U
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31.business risks 经营风险 ? 0} M' L
32.appropriateness 适当性 -Tzp;o
33.accounting estimate 会计估计 ]z%X% wL
34.management representations 管理层声明 _`H2CXG g
35.going concern assumption 持续经营假设 !'
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36.audit plan 审计计划 #TXN\YNP
37.significant audit areas 重点审计领域 "RkbT O
38.error 错误 0B o7EV
39.fraud舞弊 y,i ~w |4
40.modified or additional procedures 修改或追加审计程序 w6P Kr^
41.misappropriation of assets 侵占资产 }Sxuc/%:
42.transactions without substance 虚假交易 "<e<0::
43.unusual pressures 异常压力 :skNEY].
44.the suspected noncompliance 涉嫌存在违法行为 kvdiDo
45.materialiy 重要性 &?#,rEw<x
46.exceed the materiality level 超过重要性水平 #)qn$&.H
47.approach the materiality level 接近重要性水平 a/n KKhXaM
48.an acceptably low level 可接受水平 0L
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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 zE~{}\J
50.misstatements or omissions 错报或漏报 &EELq"5K
51.aggregate 总计 y X {CV7%O
52.subsequent events 期后事项 wfecM(
53.adjust the financial statements 调整财务报表 7jj.maK
54.perform additional audit procedures 实施追加的审计程序 3k#?E]'
55.audit risk 审计风险
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56.detection risk 检查风险 #dvH0LX?
57.inappropriate audit opinion 不适当的审计意见 7l
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58.material misstatement 重大的错报 yR`X3.:*]
59.tolerable misstatement 可容忍错报 d>RoH]K4
60.the acceptable level of detection risk 可接受的检查风险
