1.audit 审计 c_z/At;4
2.attestation 鉴证 Wt+y-ES
3.credibility 可信赖程度 ui56<gI-
4.audit of financial statements 财务报表审计 LD~Jbq
5.agreed-upon procedures 执行商定程序 _
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6.high levels of assurance 高水平保证 A:.IBctsd
7.compilation 编制 {rb-DB-/5M
8.reliability 可靠性 BH#C<0="
9.relevance 相关性 Q Bfhyo_
10.professional skepticism 职业谨慎 |.8d,!5w}
11.objectivity 客观性 7z g)h
12. professional competence 专业胜任能力 cPx ~|,)l
13.Senior/CPA-in-charge 项目经理 )"_Ff,9Z!
14.audit engagement letter 业务约定书 c#n4zdQd]5
15.recurring audit 连续审计 T` g?) /
16.the client 委托人 B15O,sL&W
17.change CPA 更换注册会计师 W. J:.|kt
18.the existing CPA 现任注册会计师 4h;f>BG
19.the successor CPA 后任注册会计师 ^/%o%J& Hz
20.the preceding CPA前任注册会计师 7TV>6i+7
21.issue the audit report 出具审计报告 UU.mdSL
22.expert 专家 *CH!<VB/
23.the board of directors 董事会 Lz9$,Y[
24.knowledge of the entity‘ s business 了解被审计单位情况 )l!J$X+R
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 dT hn?
27.a general knowledge of —— 初步了解―――的情况 -t%{"y
28.a more knowledge of—— 进一步了解的情况 QDjW!BsX3
29.the prior year‘s working papers 以前年度工作底稿 FtFv<UV
30.minutes of meeting 会议纪要 "$~}'`(]
31.business risks 经营风险 3 ^02fy
32.appropriateness 适当性 5U-p'c9IC
33.accounting estimate 会计估计 #JL&]Z+X6
34.management representations 管理层声明 :jk) (=^
35.going concern assumption 持续经营假设 `'xQ6Sy
36.audit plan 审计计划 J| gdO+
37.significant audit areas 重点审计领域 yN 9$gfJC^
38.error 错误 `P ^u:
39.fraud舞弊 <}28=d
40.modified or additional procedures 修改或追加审计程序 |&elZ}8
41.misappropriation of assets 侵占资产 XlPK3^'N)h
42.transactions without substance 虚假交易 &TP:yA[
43.unusual pressures 异常压力 L,C? gd@"
44.the suspected noncompliance 涉嫌存在违法行为 'w` SBYQ5
45.materialiy 重要性 .Bb$ j=
46.exceed the materiality level 超过重要性水平 _=|nOj39
47.approach the materiality level 接近重要性水平 n0+g]|a
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48.an acceptably low level 可接受水平 t4f
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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 z'?7]C2b
50.misstatements or omissions 错报或漏报 Mvy6"Q:
51.aggregate 总计 iUeV5cB
52.subsequent events 期后事项 WZ^{zFoZ
53.adjust the financial statements 调整财务报表 )myf)"l5
54.perform additional audit procedures 实施追加的审计程序 OwG6i|q
55.audit risk 审计风险 gt
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56.detection risk 检查风险 r/mA2
57.inappropriate audit opinion 不适当的审计意见 C6K|:IK{
58.material misstatement 重大的错报 Smq r
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59.tolerable misstatement 可容忍错报 o,?!"*EP
60.the acceptable level of detection risk 可接受的检查风险
