1.audit 审计 ]?*'[
2.attestation 鉴证 _{2/QP}
3.credibility 可信赖程度 &gdhq~4#
4.audit of financial statements 财务报表审计 4+B&/}FDLo
5.agreed-upon procedures 执行商定程序 4^GIQEjx
6.high levels of assurance 高水平保证 /B!Ik:c}
7.compilation 编制 `f<&=_,xfH
8.reliability 可靠性 D KRF#*[=d
9.relevance 相关性 z1m-t#v:
10.professional skepticism 职业谨慎 nN%Zed2O@6
11.objectivity 客观性 FY9nVnIoI
12. professional competence 专业胜任能力 Dqg01_O9O
13.Senior/CPA-in-charge 项目经理 +JejnG0
14.audit engagement letter 业务约定书 BHf7\+Ul
15.recurring audit 连续审计 dZkj|
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16.the client 委托人 duV\Kt/g^
17.change CPA 更换注册会计师 /k.?x] Ab
18.the existing CPA 现任注册会计师 {k uC+~R
19.the successor CPA 后任注册会计师 @[v4[yq-
20.the preceding CPA前任注册会计师 Ex+E66bE
21.issue the audit report 出具审计报告 \Lg{GN.
22.expert 专家 Oj1B @QE
23.the board of directors 董事会 >@0U B@
24.knowledge of the entity‘ s business 了解被审计单位情况 kYZj^tR
25.assess material misstatement risks评估重大错报风险 Hrg -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 ih=O#f|
27.a general knowledge of —— 初步了解―――的情况 D[0g0>K
28.a more knowledge of—— 进一步了解的情况 !BDJU
29.the prior year‘s working papers 以前年度工作底稿 z7!@^!r
30.minutes of meeting 会议纪要 q0*d*j F0u
31.business risks 经营风险 .#{m1mr
32.appropriateness 适当性 $u cmE
33.accounting estimate 会计估计 f{j`d&|
34.management representations 管理层声明 (R]b'3,E$
35.going concern assumption 持续经营假设 FO:k
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36.audit plan 审计计划 tHmV4 H$
37.significant audit areas 重点审计领域 QV>hQ]L
38.error 错误 8SN4E
39.fraud舞弊 4W<8u(
40.modified or additional procedures 修改或追加审计程序 !i8'gq'q
41.misappropriation of assets 侵占资产 `s8!zy+
42.transactions without substance 虚假交易 vAqVs5 j
43.unusual pressures 异常压力 6&KcO:}-
44.the suspected noncompliance 涉嫌存在违法行为 Qe;R3D=T;
45.materialiy 重要性 A5^tus/y
46.exceed the materiality level 超过重要性水平 Q#PkfjXS
47.approach the materiality level 接近重要性水平 jm0v=m7
48.an acceptably low level 可接受水平 Vrt*,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 F.iJz4ya_
50.misstatements or omissions 错报或漏报 e=Q{CsP
51.aggregate 总计 u}
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52.subsequent events 期后事项 X< 4f7;]O
53.adjust the financial statements 调整财务报表 S\0?~l"}
54.perform additional audit procedures 实施追加的审计程序 do DpTwvh
55.audit risk 审计风险 y eWB.M~X
56.detection risk 检查风险 fzr0dcNgM
57.inappropriate audit opinion 不适当的审计意见 <_#a%+5d
58.material misstatement 重大的错报 Lnc>O'<5P9
59.tolerable misstatement 可容忍错报 j4+kL4M@H
60.the acceptable level of detection risk 可接受的检查风险