1.audit 审计 = sIR[V'(
2.attestation 鉴证 GD'C^\EaZ
3.credibility 可信赖程度 XI\aZ\v
4.audit of financial statements 财务报表审计 7Yxy2[
5.agreed-upon procedures 执行商定程序 G6eC.vU]j
6.high levels of assurance 高水平保证 Ik1,?A
7.compilation 编制 vd /_`l.D
8.reliability 可靠性 c`X'Q)c&K
9.relevance 相关性 q'2PG@
10.professional skepticism 职业谨慎 tTyu,%/m
11.objectivity 客观性 =tH+e7it
12. professional competence 专业胜任能力 A0rdQmrOL
13.Senior/CPA-in-charge 项目经理 p^YE"2 -
14.audit engagement letter 业务约定书 GGF;T&DWad
15.recurring audit 连续审计 S53%*7K.
16.the client 委托人 ja7Zv[
17.change CPA 更换注册会计师 #fGb M!3p
18.the existing CPA 现任注册会计师 X{#@ :z$
19.the successor CPA 后任注册会计师 /@RnCjc'
20.the preceding CPA前任注册会计师 MQY1he2M
21.issue the audit report 出具审计报告 !nj%n
22.expert 专家 dY\"'LtF
23.the board of directors 董事会 ?GFxJ6!%I
24.knowledge of the entity‘ s business 了解被审计单位情况 <\^X,,WtO
25.assess material misstatement risks评估重大错报风险
|k/; .
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 TKLy38
27.a general knowledge of —— 初步了解―――的情况 7^iF,N
28.a more knowledge of—— 进一步了解的情况 0uU%jN$
29.the prior year‘s working papers 以前年度工作底稿 M
:`hb$k:
30.minutes of meeting 会议纪要 aG}9Z8D
31.business risks 经营风险 pN0c'COy^
32.appropriateness 适当性 45MK|4\Y_
33.accounting estimate 会计估计 sjTsaM;<
34.management representations 管理层声明 ?3}UO:B
35.going concern assumption 持续经营假设 y-n\;d>[(
36.audit plan 审计计划 +zs6$OI]V
37.significant audit areas 重点审计领域 1~ SY
38.error 错误 fr#lH3
39.fraud舞弊 -;P<Q`{I
40.modified or additional procedures 修改或追加审计程序 qfSoF|
41.misappropriation of assets 侵占资产 z{#F9'\&
42.transactions without substance 虚假交易 >>$IHz4Z"
43.unusual pressures 异常压力 Msd!4TrBJ
44.the suspected noncompliance 涉嫌存在违法行为 |}M']Vz
45.materialiy 重要性 m]-8?B1`Y
46.exceed the materiality level 超过重要性水平 %&_(IY$d
47.approach the materiality level 接近重要性水平 U[A*A^$c}
48.an acceptably low level 可接受水平 BRD'5 1]|
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 [V)sCAW
50.misstatements or omissions 错报或漏报 H;sQ]:.*]
51.aggregate 总计 ZHC sv]l
52.subsequent events 期后事项 j^%i?BWw
53.adjust the financial statements 调整财务报表 y9*H
54.perform additional audit procedures 实施追加的审计程序 rd,mbH[<C
55.audit risk 审计风险 /a$+EQ$
56.detection risk 检查风险 #dpt=
57.inappropriate audit opinion 不适当的审计意见 Y$ChMf
58.material misstatement 重大的错报 Oq[E\8Wn
59.tolerable misstatement 可容忍错报 jujx3rnK?
60.the acceptable level of detection risk 可接受的检查风险