1.audit 审计 vbd)L$$20+
2.attestation 鉴证 ;Rpib[m
3.credibility 可信赖程度 jM
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4.audit of financial statements 财务报表审计 .g1x$cQ1<
5.agreed-upon procedures 执行商定程序 T\g+w\N
6.high levels of assurance 高水平保证 t
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7.compilation 编制 ,.}
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8.reliability 可靠性 ' QMcQvU
9.relevance 相关性 vhAgX0k
10.professional skepticism 职业谨慎 }WaZ+Mdg\
11.objectivity 客观性 p$qk\efv*4
12. professional competence 专业胜任能力 H7z)OaM
13.Senior/CPA-in-charge 项目经理 k!}
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14.audit engagement letter 业务约定书 )Jdku}Pf
15.recurring audit 连续审计 :8hI3]9
16.the client 委托人 GZ,MC?W
17.change CPA 更换注册会计师 ^X}r ^
18.the existing CPA 现任注册会计师 0y+^{@lU
19.the successor CPA 后任注册会计师 E}v8Q~A(
20.the preceding CPA前任注册会计师 `GdH ,:S>
21.issue the audit report 出具审计报告 3T0~ k--
22.expert 专家 yNow hh
23.the board of directors 董事会 g
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24.knowledge of the entity‘ s business 了解被审计单位情况 ft1#f@b.
25.assess material misstatement risks评估重大错报风险 6 /5,n0
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 nc\`y,>l8
27.a general knowledge of —— 初步了解―――的情况 I`H&b&
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28.a more knowledge of—— 进一步了解的情况 y_}vVHT,
29.the prior year‘s working papers 以前年度工作底稿 >}%#s`3W1_
30.minutes of meeting 会议纪要 d}':7N p
31.business risks 经营风险 W/hzo*o'g
32.appropriateness 适当性 VsA J2g 9L
33.accounting estimate 会计估计 ..X _nF
34.management representations 管理层声明 $
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35.going concern assumption 持续经营假设 K) fKL
36.audit plan 审计计划 7C 0xKF
37.significant audit areas 重点审计领域 !'p
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38.error 错误 t!*[nfR
39.fraud舞弊 I;%1xdPt
40.modified or additional procedures 修改或追加审计程序 Wc2&3p9 c
41.misappropriation of assets 侵占资产 c:u*-lYmK%
42.transactions without substance 虚假交易 6V%}2YE?X
43.unusual pressures 异常压力 wbrOL(q.m
44.the suspected noncompliance 涉嫌存在违法行为 OKlR`Vaty
45.materialiy 重要性 lZ L+j6Q
46.exceed the materiality level 超过重要性水平 cWZITT{A
47.approach the materiality level 接近重要性水平 |-b \N6
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48.an acceptably low level 可接受水平 TB* t^ 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 G)%V 3h
50.misstatements or omissions 错报或漏报 ye9GBAj
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51.aggregate 总计 GEF's#YWK
52.subsequent events 期后事项 7@\.()
53.adjust the financial statements 调整财务报表 q+9->D(6
54.perform additional audit procedures 实施追加的审计程序 gac31,gH
55.audit risk 审计风险 nPdk vs
56.detection risk 检查风险 $f0u
57.inappropriate audit opinion 不适当的审计意见 o>C,Db~L/
58.material misstatement 重大的错报 RQ =$,
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59.tolerable misstatement 可容忍错报 kY\faWuR
60.the acceptable level of detection risk 可接受的检查风险
