1.audit 审计 tk]>\}%
2.attestation 鉴证 8.`*O
3.credibility 可信赖程度 <V}
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4.audit of financial statements 财务报表审计 l$1
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5.agreed-upon procedures 执行商定程序 WdtZ{H
6.high levels of assurance 高水平保证 }\#u~ k!l
7.compilation 编制 (^!$m7
8.reliability 可靠性 zDD
9.relevance 相关性 fYxdG|>{u
10.professional skepticism 职业谨慎 ;W~H|M
11.objectivity 客观性 i#4}xvi
12. professional competence 专业胜任能力 TUy
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13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 b8FSVV
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15.recurring audit 连续审计 k-CW?=
16.the client 委托人 a_z1S Z2[
17.change CPA 更换注册会计师 z W
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18.the existing CPA 现任注册会计师 rS|nO_9 f
19.the successor CPA 后任注册会计师 K;L6<a A#
20.the preceding CPA前任注册会计师 bukdyo;l
21.issue the audit report 出具审计报告 p;xMudM
22.expert 专家 7T69tQZ<
23.the board of directors 董事会 xR~9|H9a
24.knowledge of the entity‘ s business 了解被审计单位情况 w ]%EJ|'
25.assess material misstatement risks评估重大错报风险 %4$J.6M
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 zg}#X6\G<_
27.a general knowledge of —— 初步了解―――的情况 8T523VI
28.a more knowledge of—— 进一步了解的情况 eeVz Oq(
29.the prior year‘s working papers 以前年度工作底稿 i;l0)q
30.minutes of meeting 会议纪要 k-jlYHsA
31.business risks 经营风险 As>-9 p>v
32.appropriateness 适当性 Pl/B#Sbf'
33.accounting estimate 会计估计 ;owU]Xk%8K
34.management representations 管理层声明 "wi}/,)
35.going concern assumption 持续经营假设 FlyRcj
36.audit plan 审计计划 s=8$h:^9>
37.significant audit areas 重点审计领域 G=( j
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38.error 错误 V*,6_ -^l
39.fraud舞弊 rds 4eUxe
40.modified or additional procedures 修改或追加审计程序 ,R$U(,>_0
41.misappropriation of assets 侵占资产 7X{@$>+S
42.transactions without substance 虚假交易 boeIO\2}P0
43.unusual pressures 异常压力 -IE=?23Do?
44.the suspected noncompliance 涉嫌存在违法行为 /A82~
45.materialiy 重要性 P0c6?K6 j
46.exceed the materiality level 超过重要性水平 0Qr|!B:+9)
47.approach the materiality level 接近重要性水平 |_\q5?S
48.an acceptably low level 可接受水平 KN< KZM
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 jJ7 " 9
50.misstatements or omissions 错报或漏报 O5v~wLx9e
51.aggregate 总计 MA+{
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52.subsequent events 期后事项 [M#I Nm}
53.adjust the financial statements 调整财务报表 Ha/Gn
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54.perform additional audit procedures 实施追加的审计程序 _m@ +d>f_
55.audit risk 审计风险 2{A/Fbk
56.detection risk 检查风险 dF+R
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57.inappropriate audit opinion 不适当的审计意见 mV;)V8'
58.material misstatement 重大的错报 u`gY/]y!
59.tolerable misstatement 可容忍错报 z{ (c-7*
60.the acceptable level of detection risk 可接受的检查风险
