1.audit 审计 d;)Im
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2.attestation 鉴证 +9,"ne1'e
3.credibility 可信赖程度 _s<eqCBV
4.audit of financial statements 财务报表审计 m
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5.agreed-upon procedures 执行商定程序 Bd)Qz(>rw
6.high levels of assurance 高水平保证 H W D
7.compilation 编制 >/}v8 k 1v
8.reliability 可靠性 )2
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9.relevance 相关性 U0UOubA
10.professional skepticism 职业谨慎 [ @&
11.objectivity 客观性 Zwp*JH+G
12. professional competence 专业胜任能力 JdFMSmZ@
13.Senior/CPA-in-charge 项目经理 d];E99}
14.audit engagement letter 业务约定书 :+m|K C(Z
15.recurring audit 连续审计 EKq9m=Ua@o
16.the client 委托人 uiM*!ge
17.change CPA 更换注册会计师 M}3>5*! =
18.the existing CPA 现任注册会计师 !<@k\~9^D
19.the successor CPA 后任注册会计师 ="<+^$7:k
20.the preceding CPA前任注册会计师 Gl`Yyw @84
21.issue the audit report 出具审计报告 )O2giVq7[0
22.expert 专家 j<wWPv
23.the board of directors 董事会 |"vqM)V$
24.knowledge of the entity‘ s business 了解被审计单位情况 B,, f$h!
25.assess material misstatement risks评估重大错报风险 ep>S$a*|
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 vvFXdHP
27.a general knowledge of —— 初步了解―――的情况 F;5.nKo
28.a more knowledge of—— 进一步了解的情况 ,W7\AY07]
29.the prior year‘s working papers 以前年度工作底稿 vR-rCve$P
30.minutes of meeting 会议纪要 q-X)tH_+w@
31.business risks 经营风险 lLyMm8E%pZ
32.appropriateness 适当性
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33.accounting estimate 会计估计 Gb~*[
34.management representations 管理层声明 4E&URl0Bh
35.going concern assumption 持续经营假设 `A$yF38!
36.audit plan 审计计划 b78'yM&
37.significant audit areas 重点审计领域 \0'o*nlJ
38.error 错误 T6%*t#8r
39.fraud舞弊 T&X*[
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40.modified or additional procedures 修改或追加审计程序 a~DR$^m
41.misappropriation of assets 侵占资产 D8C@ x`
42.transactions without substance 虚假交易 N1zB; -0t
43.unusual pressures 异常压力 x]XhWScr '
44.the suspected noncompliance 涉嫌存在违法行为 thl{IU
45.materialiy 重要性 lm o>z'<
46.exceed the materiality level 超过重要性水平 P%g[!9
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47.approach the materiality level 接近重要性水平 V[uB0#Lp
48.an acceptably low level 可接受水平 v/}M _E
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 i~ PN(h
50.misstatements or omissions 错报或漏报 j'#W) dp(
51.aggregate 总计 ]?/[& PP,
52.subsequent events 期后事项 [ %
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53.adjust the financial statements 调整财务报表 q --NLm@;
54.perform additional audit procedures 实施追加的审计程序 2.Th29]
55.audit risk 审计风险 bJmVq%>;
56.detection risk 检查风险 w}K<,5I>
57.inappropriate audit opinion 不适当的审计意见 [XhuJdr "u
58.material misstatement 重大的错报 W5<1 @
59.tolerable misstatement 可容忍错报 n$F&gx'^
60.the acceptable level of detection risk 可接受的检查风险
