1.audit 审计 2[:`w),.
2.attestation 鉴证 h xtu^E/
3.credibility 可信赖程度 sB"]R%`_
4.audit of financial statements 财务报表审计 ,v^it+Jc'
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 HWHGxg['r
7.compilation 编制 L'Wcb
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8.reliability 可靠性 eH6#'M4+\
9.relevance 相关性 2R1W[,Ga!
10.professional skepticism 职业谨慎 ",K6zALJ
11.objectivity 客观性 `@:^(sMo
12. professional competence 专业胜任能力 q=
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13.Senior/CPA-in-charge 项目经理 g;*~ xo
14.audit engagement letter 业务约定书 8d>OtDL a
15.recurring audit 连续审计 5^5h%~)}
16.the client 委托人 apYf,"|9
17.change CPA 更换注册会计师 LS \4y&J40
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 MqNp*n 2
20.the preceding CPA前任注册会计师 $6 0+}B`m
21.issue the audit report 出具审计报告 {j(,Q qB;f
22.expert 专家 "%sW/ph
23.the board of directors 董事会 <4VUzgX2
24.knowledge of the entity‘ s business 了解被审计单位情况 C f<,\Aav
25.assess material misstatement risks评估重大错报风险 :0vNg:u+
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 S3n$
27.a general knowledge of —— 初步了解―――的情况 =?/J.[)<*
28.a more knowledge of—— 进一步了解的情况 .E@yB`AR
29.the prior year‘s working papers 以前年度工作底稿 bS0LjvY9g
30.minutes of meeting 会议纪要 ]~|zY5i!
31.business risks 经营风险 2R)Y}*VX
32.appropriateness 适当性 Ddu$49{S:
33.accounting estimate 会计估计 _E
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34.management representations 管理层声明 ~Ipl'cE
35.going concern assumption 持续经营假设 xvW+;3;
36.audit plan 审计计划 jF'S"_/?
37.significant audit areas 重点审计领域 [jY_
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38.error 错误 udw5A*Ls
39.fraud舞弊 _jr%s
40.modified or additional procedures 修改或追加审计程序 K.1#cf
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41.misappropriation of assets 侵占资产 0/),ylCj
42.transactions without substance 虚假交易 3s$m0
43.unusual pressures 异常压力 oS]XE!^M
44.the suspected noncompliance 涉嫌存在违法行为 qf'uXH
45.materialiy 重要性 4 4cyD _(
46.exceed the materiality level 超过重要性水平 :vm*miOF
47.approach the materiality level 接近重要性水平 ,(]hykbXp
48.an acceptably low level 可接受水平 NB LOcRSh
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 fUE jl
50.misstatements or omissions 错报或漏报 k%.IIVRx
51.aggregate 总计 p>!`JU`{?
52.subsequent events 期后事项 fD
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53.adjust the financial statements 调整财务报表 {@({po
54.perform additional audit procedures 实施追加的审计程序 A]W` r}
55.audit risk 审计风险 !d^5mati)T
56.detection risk 检查风险 obY5taOw
57.inappropriate audit opinion 不适当的审计意见 +A/n <VH
58.material misstatement 重大的错报 3
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59.tolerable misstatement 可容忍错报 yfi.<G) S
60.the acceptable level of detection risk 可接受的检查风险
