1.audit 审计 H!+T2<F9R
2.attestation 鉴证 gqi|k6V/
3.credibility 可信赖程度 ~YX!49XfHh
4.audit of financial statements 财务报表审计 lN-[2vT<
5.agreed-upon procedures 执行商定程序 ?H.7
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6.high levels of assurance 高水平保证 ]ZjydQjo )
7.compilation 编制 c!{]Z_d\
8.reliability 可靠性 F/qx2E$*wo
9.relevance 相关性 {hLS,Me
10.professional skepticism 职业谨慎 @9wug!,
11.objectivity 客观性 ?\l@k(w4[x
12. professional competence 专业胜任能力 GGY WvGE+
13.Senior/CPA-in-charge 项目经理 vV?=r5j
14.audit engagement letter 业务约定书 ?+W SYg0
15.recurring audit 连续审计 pM^r8kIH
16.the client 委托人 3]iBX`Ni
17.change CPA 更换注册会计师 y_=}, a
18.the existing CPA 现任注册会计师 @%5$x]^
19.the successor CPA 后任注册会计师 :&/b}b!)AX
20.the preceding CPA前任注册会计师 q-;z!iq|!
21.issue the audit report 出具审计报告 kh'R /Dt
22.expert 专家 |Ir&C[QS{y
23.the board of directors 董事会 AxOn~fZ!
24.knowledge of the entity‘ s business 了解被审计单位情况 9Xu
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25.assess material misstatement risks评估重大错报风险 ;U^7 ]JO;
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 T%\f $jh6
27.a general knowledge of —— 初步了解―――的情况 =nmvG%.h d
28.a more knowledge of—— 进一步了解的情况 jd&kak
29.the prior year‘s working papers 以前年度工作底稿 v$H] =y
30.minutes of meeting 会议纪要 Yzr|Z7r q}
31.business risks 经营风险 n;eK2+}]
32.appropriateness 适当性 *c[X{
33.accounting estimate 会计估计 G%V*+Ond
34.management representations 管理层声明 U# jbii6e
35.going concern assumption 持续经营假设 \* C}[D
36.audit plan 审计计划 ,MtN_
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37.significant audit areas 重点审计领域 dz6i ~&
38.error 错误 /kAu &}
39.fraud舞弊 $Y mD;
40.modified or additional procedures 修改或追加审计程序 YXR%{GUP[
41.misappropriation of assets 侵占资产 %Tn0r |K
42.transactions without substance 虚假交易 tWNz:
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43.unusual pressures 异常压力 Qo!/n`1 9
44.the suspected noncompliance 涉嫌存在违法行为 ~ [por
45.materialiy 重要性 \ > @'wl
46.exceed the materiality level 超过重要性水平 k_2W*2'S
47.approach the materiality level 接近重要性水平 d@:4se-q+
48.an acceptably low level 可接受水平 8?L7h\)-
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 m|RA@sY%`
50.misstatements or omissions 错报或漏报 9Okb)K95
51.aggregate 总计 o771q}?&`
52.subsequent events 期后事项 =]OG5b_-Y
53.adjust the financial statements 调整财务报表 ?E@ 9Nvr
54.perform additional audit procedures 实施追加的审计程序 j&G*$/lTO6
55.audit risk 审计风险 oM=Ltxv}
56.detection risk 检查风险 } #[MV+D
57.inappropriate audit opinion 不适当的审计意见 gC MwmanX
58.material misstatement 重大的错报 eQ}o;vJ
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59.tolerable misstatement 可容忍错报 A& $oiLc
60.the acceptable level of detection risk 可接受的检查风险
