1.audit 审计 Se } c[|8
2.attestation 鉴证 H/
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3.credibility 可信赖程度 ~TD0z AA&
4.audit of financial statements 财务报表审计 S9y}
5.agreed-upon procedures 执行商定程序 ~q.F<6O
6.high levels of assurance 高水平保证 oJz^|dW
7.compilation 编制 Q(?#'<.#
8.reliability 可靠性 4xje $/_d
9.relevance 相关性 !wVM= z^G
10.professional skepticism 职业谨慎 `*R:gE=
11.objectivity 客观性 n b?l
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12. professional competence 专业胜任能力 N =}A Z{$
13.Senior/CPA-in-charge 项目经理 %5n_
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14.audit engagement letter 业务约定书 T.BW H2gRP
15.recurring audit 连续审计 +'HqgSPyb
16.the client 委托人 f}P3O3Yv&
17.change CPA 更换注册会计师 :g0zT[f
18.the existing CPA 现任注册会计师 ]w8(&,PP
19.the successor CPA 后任注册会计师 2HA:"v8
20.the preceding CPA前任注册会计师 r`d4e,(
21.issue the audit report 出具审计报告 \ Gvm9M
22.expert 专家 7`'Tb p
23.the board of directors 董事会 ea
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24.knowledge of the entity‘ s business 了解被审计单位情况 VlsnL8DV
25.assess material misstatement risks评估重大错报风险 #q=Efn'
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 FvjPdN/L?R
27.a general knowledge of —— 初步了解―――的情况 0S!K{xyR
28.a more knowledge of—— 进一步了解的情况 kdeWip6Y
29.the prior year‘s working papers 以前年度工作底稿 <\^8fn
30.minutes of meeting 会议纪要 |)v,2
31.business risks 经营风险 S4z;7z(8+
32.appropriateness 适当性 $<EM+oJ|ER
33.accounting estimate 会计估计 Z@!+v
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34.management representations 管理层声明 %7. 30CA|#
35.going concern assumption 持续经营假设 ?CPahU
36.audit plan 审计计划 }19\.z&J
37.significant audit areas 重点审计领域 iqWQ!r^
38.error 错误 `M8i92V\qY
39.fraud舞弊 ) 3EY;
40.modified or additional procedures 修改或追加审计程序 b3,
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41.misappropriation of assets 侵占资产 rg!r[1c
42.transactions without substance 虚假交易 ] (8[}CeL
43.unusual pressures 异常压力 z<?)Rq"
44.the suspected noncompliance 涉嫌存在违法行为 )Ql%r?(F+
45.materialiy 重要性 W/h[A3 `3N
46.exceed the materiality level 超过重要性水平 Tyx_/pJT
47.approach the materiality level 接近重要性水平 8&slu{M-
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48.an acceptably low level 可接受水平 /a4{?? #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 64tvP^kp
50.misstatements or omissions 错报或漏报 M .mfw#*
51.aggregate 总计 YIYmiv5
52.subsequent events 期后事项 @\#td5'
53.adjust the financial statements 调整财务报表 %7+qnH*;r
54.perform additional audit procedures 实施追加的审计程序 4H&+dR I"
55.audit risk 审计风险 ?6W Y:Zec@
56.detection risk 检查风险 [{ ,1=AB
57.inappropriate audit opinion 不适当的审计意见 C LRdm ^B
58.material misstatement 重大的错报 0 @oJFJrO
59.tolerable misstatement 可容忍错报 /gP+N2o+}
60.the acceptable level of detection risk 可接受的检查风险
