1.audit 审计 Gh}sk-Xk=
2.attestation 鉴证 pe$"
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3.credibility 可信赖程度 ]+\;pb}bq
4.audit of financial statements 财务报表审计 %Ez=
5.agreed-upon procedures 执行商定程序 V`qHN M/t
6.high levels of assurance 高水平保证 T(zE RWo
7.compilation 编制 vp7J';
8.reliability 可靠性 kaf4GME]
9.relevance 相关性 SVWtKc<
10.professional skepticism 职业谨慎 Rl90uF]8
11.objectivity 客观性 eFS;+?bu
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 xR
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14.audit engagement letter 业务约定书 'z7,)Q&8
15.recurring audit 连续审计 E uxD, (
16.the client 委托人 > 5-z"f
17.change CPA 更换注册会计师 qE?*:$
18.the existing CPA 现任注册会计师 ]pr( hk
19.the successor CPA 后任注册会计师 _1_CYrUc
20.the preceding CPA前任注册会计师 ,?g}- >ZB
21.issue the audit report 出具审计报告 6qg_&woJ3
22.expert 专家 $'Z\'<k[
23.the board of directors 董事会 s{x{/Bp(KK
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 }tue` ">h
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 kSj,Pl \NC
27.a general knowledge of —— 初步了解―――的情况 +I1>;
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28.a more knowledge of—— 进一步了解的情况 &U/7D!^X
29.the prior year‘s working papers 以前年度工作底稿 <nDuN*|
30.minutes of meeting 会议纪要 ^-Ob($(\
31.business risks 经营风险 2k}~"!e1
32.appropriateness 适当性 KY 085Fvs
33.accounting estimate 会计估计 sbn|D\ p
34.management representations 管理层声明 x[ l_dmq
35.going concern assumption 持续经营假设 ? IgM=@
36.audit plan 审计计划 kU ^*hd
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37.significant audit areas 重点审计领域 nv>|,&;
38.error 错误 B>sSl1opI
39.fraud舞弊 {jB& e,
40.modified or additional procedures 修改或追加审计程序 +Y;/10p
41.misappropriation of assets 侵占资产 _0^f
42.transactions without substance 虚假交易 HUUN*yikj
43.unusual pressures 异常压力 ^W!w~g+
44.the suspected noncompliance 涉嫌存在违法行为 O6JH )Ka"S
45.materialiy 重要性 m/}(dT
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46.exceed the materiality level 超过重要性水平 klSzmi4M
47.approach the materiality level 接近重要性水平 >
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48.an acceptably low level 可接受水平 PNVYW?l
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 S5B12P
50.misstatements or omissions 错报或漏报 T^FeahA7;
51.aggregate 总计 $&D$ Uc`U>
52.subsequent events 期后事项 w0W9N%f#=
53.adjust the financial statements 调整财务报表 \/=w \Tj
54.perform additional audit procedures 实施追加的审计程序 w}2 ;f=
55.audit risk 审计风险 rjsqXo:9
56.detection risk 检查风险 J3/2>N]/}
57.inappropriate audit opinion 不适当的审计意见 es]S]}JV
58.material misstatement 重大的错报 ErZYPl
59.tolerable misstatement 可容忍错报 ,au-g)IFZ
60.the acceptable level of detection risk 可接受的检查风险
