1.audit 审计 3?ba
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2.attestation 鉴证 BX$hAQ(6Q
3.credibility 可信赖程度 {wu!6\:<??
4.audit of financial statements 财务报表审计 lG]GlgSs
5.agreed-upon procedures 执行商定程序 7Po/_%
6.high levels of assurance 高水平保证 N1?
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7.compilation 编制 T N ci.']
8.reliability 可靠性 RndOm.TE
9.relevance 相关性 6Bdyf(t
10.professional skepticism 职业谨慎 oNSz& )LP
11.objectivity 客观性 (46U|P(v
12. professional competence 专业胜任能力 ,k%8yK
13.Senior/CPA-in-charge 项目经理 \X opU"
14.audit engagement letter 业务约定书 lIl9ypikg
15.recurring audit 连续审计 ngqUH
16.the client 委托人 8|<f8Z65!
17.change CPA 更换注册会计师 1UyH 0`&
18.the existing CPA 现任注册会计师 tJ>d4A;8
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19.the successor CPA 后任注册会计师 '%Dg{ zL
20.the preceding CPA前任注册会计师 b-b;7a\N
21.issue the audit report 出具审计报告 S ljZ~x,!
22.expert 专家 6QptKXu7
23.the board of directors 董事会 r %xB8e9
24.knowledge of the entity‘ s business 了解被审计单位情况 qS82/e)7
25.assess material misstatement risks评估重大错报风险 DZAH" sb
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }2xb&6g~o
27.a general knowledge of —— 初步了解―――的情况 P rt
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28.a more knowledge of—— 进一步了解的情况 2$Y3[$
29.the prior year‘s working papers 以前年度工作底稿 ^z?=?%{
30.minutes of meeting 会议纪要 !L$oAqW
31.business risks 经营风险 ]Hj`2\KD.d
32.appropriateness 适当性 fW[.r== Kf
33.accounting estimate 会计估计 .Bijc G
34.management representations 管理层声明 tQnJS2V"{u
35.going concern assumption 持续经营假设 bgXc_>T6_y
36.audit plan 审计计划 _Fvsi3d/
37.significant audit areas 重点审计领域 }'_ :XKLj
38.error 错误 9;:7e*x]lc
39.fraud舞弊 G[B*TM6$
40.modified or additional procedures 修改或追加审计程序 @f'
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41.misappropriation of assets 侵占资产 Ko}7 $2^
42.transactions without substance 虚假交易 ?(M\
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43.unusual pressures 异常压力 C9+Dw#-f V
44.the suspected noncompliance 涉嫌存在违法行为 +{bh
45.materialiy 重要性 Cj=J;^vf
46.exceed the materiality level 超过重要性水平 zN/Gy}
47.approach the materiality level 接近重要性水平 &:,fb]p
48.an acceptably low level 可接受水平 :if5z2PE/
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 )xbqQW7%0+
50.misstatements or omissions 错报或漏报 ,|>nF;.Y
51.aggregate 总计 B
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52.subsequent events 期后事项 {kv4g\a;
53.adjust the financial statements 调整财务报表 1 pYsjo~
54.perform additional audit procedures 实施追加的审计程序 l> 33z_H^
55.audit risk 审计风险 )S"o{N3B
56.detection risk 检查风险 /iTH0@Kw;
57.inappropriate audit opinion 不适当的审计意见 akY6D]M
58.material misstatement 重大的错报 :4b- sg#
59.tolerable misstatement 可容忍错报 ;
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60.the acceptable level of detection risk 可接受的检查风险
