1.audit 审计 .48Csc-
2.attestation 鉴证 eu!B
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3.credibility 可信赖程度 E.*TJ
4.audit of financial statements 财务报表审计 +EI+ @hS
5.agreed-upon procedures 执行商定程序 b
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6.high levels of assurance 高水平保证 EC[2rROn\
7.compilation 编制 Z"spu
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8.reliability 可靠性 &)F8i# M
9.relevance 相关性 *n9t~t6GHg
10.professional skepticism 职业谨慎 EOqv u=$6
11.objectivity 客观性 bb<qnB
12. professional competence 专业胜任能力 ZJUTti D
13.Senior/CPA-in-charge 项目经理 5Fh?YS =
14.audit engagement letter 业务约定书 h <KE)^).
15.recurring audit 连续审计 s^5KF
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16.the client 委托人 R7~H}>uaF
17.change CPA 更换注册会计师 zY?G O"U"
18.the existing CPA 现任注册会计师 Oc\Bu6F
19.the successor CPA 后任注册会计师 "[ f"h
20.the preceding CPA前任注册会计师 32DT]{- N!
21.issue the audit report 出具审计报告 a.P7O!2Lp
22.expert 专家 _-^ bAr`z
23.the board of directors 董事会 C.SG m
24.knowledge of the entity‘ s business 了解被审计单位情况 ?.E ixGzI^
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "Mt4~vy
27.a general knowledge of —— 初步了解―――的情况 SplE
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28.a more knowledge of—— 进一步了解的情况 p3?!}VM!y
29.the prior year‘s working papers 以前年度工作底稿 N}ur0 'J0
30.minutes of meeting 会议纪要 l2>ka~
31.business risks 经营风险 (r8R
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32.appropriateness 适当性 }e}J6 [wP
33.accounting estimate 会计估计 G$X+g{
34.management representations 管理层声明 rn1^6qy)
35.going concern assumption 持续经营假设 h oy+J/
36.audit plan 审计计划 F$T NYZ
37.significant audit areas 重点审计领域 tvNh@it: F
38.error 错误 H|a9};pO\
39.fraud舞弊 j$Ttoo
40.modified or additional procedures 修改或追加审计程序 :', . I
41.misappropriation of assets 侵占资产 <]f
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42.transactions without substance 虚假交易 T /iKz
43.unusual pressures 异常压力 EdQ :8h
44.the suspected noncompliance 涉嫌存在违法行为 |\g =ua+h
45.materialiy 重要性 /mMRV :pd
46.exceed the materiality level 超过重要性水平 DDdMWH^o7
47.approach the materiality level 接近重要性水平 dP8b\ H
48.an acceptably low level 可接受水平 _D%aT6,G+(
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 )vH
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50.misstatements or omissions 错报或漏报 r>fx5 5dw
51.aggregate 总计 J23Tst#s
52.subsequent events 期后事项 $JKR,
53.adjust the financial statements 调整财务报表 >Mml+4<5
54.perform additional audit procedures 实施追加的审计程序 oqzx}?0
55.audit risk 审计风险 4k9O6
56.detection risk 检查风险 anwMG0
57.inappropriate audit opinion 不适当的审计意见 {J`Zl1_q
58.material misstatement 重大的错报 0IHc yb
59.tolerable misstatement 可容忍错报 *ea%KE":
60.the acceptable level of detection risk 可接受的检查风险
