1.audit 审计 2Wg:eh
2.attestation 鉴证
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3.credibility 可信赖程度 Ee_?aG
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4.audit of financial statements 财务报表审计 \2!.
5.agreed-upon procedures 执行商定程序 qnHjw Mi
6.high levels of assurance 高水平保证 cTz@ga;!mI
7.compilation 编制 9M^5<8:
8.reliability 可靠性 7;c^*"Ud
9.relevance 相关性 >z~_s6#CP
10.professional skepticism 职业谨慎 |"PS e~ u
11.objectivity 客观性
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12. professional competence 专业胜任能力 )Z/$;7 ]#
13.Senior/CPA-in-charge 项目经理 /0cm7[a ?
14.audit engagement letter 业务约定书 p TaC$Ne
15.recurring audit 连续审计 _u"" v
16.the client 委托人 yN)(MmX'1
17.change CPA 更换注册会计师 |)xWQ KzA
18.the existing CPA 现任注册会计师 q{Gh5zg5O
19.the successor CPA 后任注册会计师 ePZ Ai"k
20.the preceding CPA前任注册会计师 [ #ih
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21.issue the audit report 出具审计报告 Z
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22.expert 专家 <2oMk#Ng^
23.the board of directors 董事会 [MQ* =*
24.knowledge of the entity‘ s business 了解被审计单位情况 Tay$::V
25.assess material misstatement risks评估重大错报风险 $tF\7.e@
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {0lu> ?<
27.a general knowledge of —— 初步了解―――的情况 mZXtHFMu
28.a more knowledge of—— 进一步了解的情况 *|j4>W\J
29.the prior year‘s working papers 以前年度工作底稿 *- ~GVe
30.minutes of meeting 会议纪要 am !ssF5s
31.business risks 经营风险 R :(i}g<3
32.appropriateness 适当性 BW6Ox=sr<
33.accounting estimate 会计估计 |'&$VzA
34.management representations 管理层声明 n!AW9]
35.going concern assumption 持续经营假设 r`"T{o\e
36.audit plan 审计计划 J+Fev.9>
37.significant audit areas 重点审计领域 `mW~ {)x
38.error 错误 yY!)2{F+
39.fraud舞弊 E24SD' |)
40.modified or additional procedures 修改或追加审计程序 6;\1bP?
41.misappropriation of assets 侵占资产 t9MCT$U
42.transactions without substance 虚假交易 '<vb_ 8.
43.unusual pressures 异常压力 GRJ6|T$!?$
44.the suspected noncompliance 涉嫌存在违法行为 #AP;GoIf"j
45.materialiy 重要性 5 !S#}=f=
46.exceed the materiality level 超过重要性水平 glc<(V
47.approach the materiality level 接近重要性水平 9BpxbU+L;
48.an acceptably low level 可接受水平 oH&@F@r:+
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 @)0
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 YjnQ@IfIH
52.subsequent events 期后事项 0:71X m
53.adjust the financial statements 调整财务报表 x#&_/oqAk
54.perform additional audit procedures 实施追加的审计程序 (J.Z+s$:2
55.audit risk 审计风险 wsQ],ZE
56.detection risk 检查风险 ;du},>T$n
57.inappropriate audit opinion 不适当的审计意见 QZG<sZ0"
58.material misstatement 重大的错报 LLT6*up$
59.tolerable misstatement 可容忍错报 ^fe,A=k~1
60.the acceptable level of detection risk 可接受的检查风险
