1.audit 审计 #i6ZY^+ee
2.attestation 鉴证 M{)7C,'
3.credibility 可信赖程度 #\DKU@|h
4.audit of financial statements 财务报表审计 .MUoNk!
5.agreed-upon procedures 执行商定程序 a[).'$S}'
6.high levels of assurance 高水平保证 d4(!9O.\
7.compilation 编制 {[W [S@+
8.reliability 可靠性 %v)m&VUi%
9.relevance 相关性 Dq$co1eT
10.professional skepticism 职业谨慎 ~m0l_:SF
11.objectivity 客观性 0{0A,;b
12. professional competence 专业胜任能力 Cx,)$!1
13.Senior/CPA-in-charge 项目经理 QVEGd"WvvO
14.audit engagement letter 业务约定书 -`d9dJ dB
15.recurring audit 连续审计 H<YhO&D*u
16.the client 委托人 h
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17.change CPA 更换注册会计师 LA\)B"{J
18.the existing CPA 现任注册会计师 (bT3
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19.the successor CPA 后任注册会计师 ;giW
20.the preceding CPA前任注册会计师 H6fR6Kr4j
21.issue the audit report 出具审计报告 Rq,ST:
22.expert 专家 |~V`Es +j
23.the board of directors 董事会 cwK+{*ZH/
24.knowledge of the entity‘ s business 了解被审计单位情况 =A yDVWpE
25.assess material misstatement risks评估重大错报风险 L~Hgf/%5
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 w26x)(7
27.a general knowledge of —— 初步了解―――的情况 a
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28.a more knowledge of—— 进一步了解的情况 zG%ZDH^82_
29.the prior year‘s working papers 以前年度工作底稿 V(/=0H/ F
30.minutes of meeting 会议纪要 ~sk{O%OI
31.business risks 经营风险 \@%sX24 D
32.appropriateness 适当性 DnY7$']"|
33.accounting estimate 会计估计 #"3az8u
34.management representations 管理层声明 Q|3SYJf
35.going concern assumption 持续经营假设 rE WPVT
36.audit plan 审计计划 3J{hG(5
37.significant audit areas 重点审计领域 VlLc[eVV
38.error 错误 zc,kHO|
39.fraud舞弊 <kY||
40.modified or additional procedures 修改或追加审计程序 _mi(:s(
41.misappropriation of assets 侵占资产 xQKD1#y
42.transactions without substance 虚假交易 BAUo`el5
43.unusual pressures 异常压力 _jhdqON6E
44.the suspected noncompliance 涉嫌存在违法行为 @qGg=)T
45.materialiy 重要性 J &<uP)<
46.exceed the materiality level 超过重要性水平 .*0`}H+_
47.approach the materiality level 接近重要性水平 "-tTN
48.an acceptably low level 可接受水平 "q'9-lk
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 vU|.Gw
50.misstatements or omissions 错报或漏报 8N58w)%7`
51.aggregate 总计 @C}Hx;f6
52.subsequent events 期后事项 ":o1g5?
53.adjust the financial statements 调整财务报表 -_>g=a@&
54.perform additional audit procedures 实施追加的审计程序 JW`Kh*,~<
55.audit risk 审计风险 `6t3D&.u0
56.detection risk 检查风险 &R'%OFi
57.inappropriate audit opinion 不适当的审计意见 WecJ^{g>r{
58.material misstatement 重大的错报 JN{xh0*
59.tolerable misstatement 可容忍错报 .x^`y2'U
60.the acceptable level of detection risk 可接受的检查风险