1.audit 审计 6PU/{c
2.attestation 鉴证 /Pvk),c a
3.credibility 可信赖程度 RNTa XR+Zn
4.audit of financial statements 财务报表审计 hGI+:Js6
5.agreed-upon procedures 执行商定程序 >7'+ye6z
6.high levels of assurance 高水平保证 8Atq, GcG
7.compilation 编制 sw
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8.reliability 可靠性 J!hFN]M<<
9.relevance 相关性 EyY],W1 Y
10.professional skepticism 职业谨慎 _A{+H^,
11.objectivity 客观性 U \j b"
12. professional competence 专业胜任能力 ZjD)? 4
13.Senior/CPA-in-charge 项目经理 YLOwQj'
14.audit engagement letter 业务约定书 <~{du ?4n
15.recurring audit 连续审计 SO;N~D1Z6
16.the client 委托人 :g2
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17.change CPA 更换注册会计师 x7dEo%j
18.the existing CPA 现任注册会计师 r|GY]9
19.the successor CPA 后任注册会计师 Izn
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20.the preceding CPA前任注册会计师 QXVC\@
21.issue the audit report 出具审计报告 l!?yu]Yon
22.expert 专家
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23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 ?59'dGnz_
25.assess material misstatement risks评估重大错报风险 f+x
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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 mnjs(x<m
27.a general knowledge of —— 初步了解―――的情况 CqFeF?xd8h
28.a more knowledge of—— 进一步了解的情况 $wV1*$1NM
29.the prior year‘s working papers 以前年度工作底稿 nPFwPk8=M
30.minutes of meeting 会议纪要 e[1>(l}Ss
31.business risks 经营风险 c.%.\al8oW
32.appropriateness 适当性 ~y
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33.accounting estimate 会计估计 $dQIs:
34.management representations 管理层声明 gEw d &J
35.going concern assumption 持续经营假设 1J{fXh
36.audit plan 审计计划 s5D :
37.significant audit areas 重点审计领域 oC*=JJe,
38.error 错误 `Ye8
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39.fraud舞弊 W:`#% :C
40.modified or additional procedures 修改或追加审计程序 dNiH|-$an
41.misappropriation of assets 侵占资产 8(f:U@BS
42.transactions without substance 虚假交易 6na^]t~ncm
43.unusual pressures 异常压力 ]$A(9Pn"
44.the suspected noncompliance 涉嫌存在违法行为 '<dgT &8C
45.materialiy 重要性 3qaMO#{M
46.exceed the materiality level 超过重要性水平 !eI2 r
47.approach the materiality level 接近重要性水平 mchJmZ{A
48.an acceptably low level 可接受水平 L',mKOej
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 sOBu7!G%
50.misstatements or omissions 错报或漏报 5Bjgr
51.aggregate 总计 DyO$P#~?
52.subsequent events 期后事项 ?o*I9
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53.adjust the financial statements 调整财务报表 uw AwWgl
54.perform additional audit procedures 实施追加的审计程序 =0 qpVFvU
55.audit risk 审计风险 R>/ NE!q
56.detection risk 检查风险 %lw! e
57.inappropriate audit opinion 不适当的审计意见 Y32 "N[yw
58.material misstatement 重大的错报 W*N$'%
59.tolerable misstatement 可容忍错报 Jr;jRe`4c
60.the acceptable level of detection risk 可接受的检查风险
