1.audit 审计 {lTR/
2.attestation 鉴证 GR_p1 C\
3.credibility 可信赖程度 lS>=y#i3Xv
4.audit of financial statements 财务报表审计 iRkOH]+K
5.agreed-upon procedures 执行商定程序 P]{B^,E
6.high levels of assurance 高水平保证 G >I.
7.compilation 编制 }u38:(^`ai
8.reliability 可靠性 (0O`A~M3
9.relevance 相关性 K7n;Zb:BR
10.professional skepticism 职业谨慎 3T Yo
11.objectivity 客观性 bEEJV F0
12. professional competence 专业胜任能力 cob9h
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13.Senior/CPA-in-charge 项目经理 Sj,4=a
14.audit engagement letter 业务约定书 l;.[W|
15.recurring audit 连续审计 ".Tf<F
16.the client 委托人 )^V5*#69D
17.change CPA 更换注册会计师 \5j22L9S
18.the existing CPA 现任注册会计师 5EVB27k
19.the successor CPA 后任注册会计师 x)%% 5
20.the preceding CPA前任注册会计师 6C@0[Q\ER
21.issue the audit report 出具审计报告 7H/!rx
22.expert 专家 1gf/#+$\
23.the board of directors 董事会 Hz8Jgp
24.knowledge of the entity‘ s business 了解被审计单位情况 weTK#O0@v
25.assess material misstatement risks评估重大错报风险 "E4i >g
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 Q;{D8 #!
27.a general knowledge of —— 初步了解―――的情况 rPrEEWS0)
28.a more knowledge of—— 进一步了解的情况 l{B<"+8
29.the prior year‘s working papers 以前年度工作底稿 =[v2
30.minutes of meeting 会议纪要 (\[jf39e
31.business risks 经营风险 a3DoLq"/
32.appropriateness 适当性 9;m#>a@Y
33.accounting estimate 会计估计 /It.>1~2@
34.management representations 管理层声明 Q{(,/}kA-
35.going concern assumption 持续经营假设 u|:UFz^p
36.audit plan 审计计划 VO\S>kw
37.significant audit areas 重点审计领域 @k#z&@b
38.error 错误 &km d<
39.fraud舞弊 /cn/[O9
40.modified or additional procedures 修改或追加审计程序 n57c^/A*
41.misappropriation of assets 侵占资产 \&l*e
42.transactions without substance 虚假交易 h|$zHm
43.unusual pressures 异常压力 T-<> )N5y
44.the suspected noncompliance 涉嫌存在违法行为 [57V8%
45.materialiy 重要性 TZ`]#^kU
46.exceed the materiality level 超过重要性水平 K!$\REs
47.approach the materiality level 接近重要性水平 O(:u( U7e
48.an acceptably low level 可接受水平 #I*
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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 \?p9qR;"4
50.misstatements or omissions 错报或漏报 PLY-,Q&'
51.aggregate 总计 &T|UAM.
52.subsequent events 期后事项 ocDVCCkxg
53.adjust the financial statements 调整财务报表 iZVT% A+q
54.perform additional audit procedures 实施追加的审计程序 SIyS.!k>
55.audit risk 审计风险 bb0{-T)1
56.detection risk 检查风险 ZJ{+_ax0K
57.inappropriate audit opinion 不适当的审计意见 1^Y:XJ73
58.material misstatement 重大的错报 cZ7F1H~
59.tolerable misstatement 可容忍错报 2#Q"@
60.the acceptable level of detection risk 可接受的检查风险