1.audit 审计 ~>)GW
2.attestation 鉴证 Om0S^4y]x
3.credibility 可信赖程度 y*6r&989
4.audit of financial statements 财务报表审计 T`=N^Ca1!`
5.agreed-upon procedures 执行商定程序 2g^Kf,m
6.high levels of assurance 高水平保证 JqH2c=}-
7.compilation 编制 n6nwda
8.reliability 可靠性 V@K}'f~
9.relevance 相关性 D] 2+<;>`>
10.professional skepticism 职业谨慎 um&e.V)N
11.objectivity 客观性 .{-8gAh
12. professional competence 专业胜任能力 <..%@]+
13.Senior/CPA-in-charge 项目经理 'F+O+-p+
14.audit engagement letter 业务约定书 0r=Lilu{q
15.recurring audit 连续审计 nx,67u/Pb
16.the client 委托人 D@Fa~O$75
17.change CPA 更换注册会计师 "O|fX\}5
18.the existing CPA 现任注册会计师 4#=!VK8ZH
19.the successor CPA 后任注册会计师 Pwz^{*u]
20.the preceding CPA前任注册会计师 n@g[VR2t
21.issue the audit report 出具审计报告 vVLR9"rHM
22.expert 专家 +.HQ+`8z]
23.the board of directors 董事会 0tB9X9 :,
24.knowledge of the entity‘ s business 了解被审计单位情况 J\
25.assess material misstatement risks评估重大错报风险 ld[]f*RuW
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 $YaL3n
27.a general knowledge of —— 初步了解―――的情况 tQJ@//C\z
28.a more knowledge of—— 进一步了解的情况 ,lA J{5\#
29.the prior year‘s working papers 以前年度工作底稿 zAB-kE\)
30.minutes of meeting 会议纪要
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31.business risks 经营风险 !,\9,lc
32.appropriateness 适当性 =OO_TPEZ
33.accounting estimate 会计估计 =GM!M@~,Ab
34.management representations 管理层声明 }+ #ag:M
35.going concern assumption 持续经营假设 o<P%|>qX
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 _I|wp<R
38.error 错误 p|Rxy"}
39.fraud舞弊 rT}d<cSf
40.modified or additional procedures 修改或追加审计程序 x_Ais&Gc
41.misappropriation of assets 侵占资产 >o>'@)I?e6
42.transactions without substance 虚假交易 .FHOOw1r=
43.unusual pressures 异常压力 W {dx\+
44.the suspected noncompliance 涉嫌存在违法行为 S^D ~A8u
45.materialiy 重要性 E4y"$U%.
46.exceed the materiality level 超过重要性水平 l/rhA6kEU
47.approach the materiality level 接近重要性水平 _TQt!Re`,
48.an acceptably low level 可接受水平 3y 3
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 7P|(j<JX6'
50.misstatements or omissions 错报或漏报 //Tr=!TQu
51.aggregate 总计 Cv$TNkP*
52.subsequent events 期后事项 <JH0 &
53.adjust the financial statements 调整财务报表 gi;V~>kh
54.perform additional audit procedures 实施追加的审计程序 FT(EH
55.audit risk 审计风险 29Q5s$YD@
56.detection risk 检查风险 ~Nc]`95
57.inappropriate audit opinion 不适当的审计意见 Rb#Z\e}e-
58.material misstatement 重大的错报 `(o1&
59.tolerable misstatement 可容忍错报 :f/ p5c
60.the acceptable level of detection risk 可接受的检查风险