1.audit 审计 ]`, jaD
2.attestation 鉴证 01^+HEbm
3.credibility 可信赖程度 . \6q\7Ej
4.audit of financial statements 财务报表审计 |*5803h
5.agreed-upon procedures 执行商定程序 8\H*Z2yF+
6.high levels of assurance 高水平保证 ^+'[:rE
7.compilation 编制 f}C$!Lhs
8.reliability 可靠性 _>k&M7OU4
9.relevance 相关性 k~,({T<
10.professional skepticism 职业谨慎 &?)?
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11.objectivity 客观性 2uln)]
12. professional competence 专业胜任能力 :psP|7%|
13.Senior/CPA-in-charge 项目经理 ZD(VH6<g%
14.audit engagement letter 业务约定书 QO&{Jx.^[
15.recurring audit 连续审计 -)Zp"
16.the client 委托人 1;8%\r[|5^
17.change CPA 更换注册会计师 pSC\[%K
18.the existing CPA 现任注册会计师 "xK#%eJjWd
19.the successor CPA 后任注册会计师 )5Nj wLs
20.the preceding CPA前任注册会计师 >nqCUhS
21.issue the audit report 出具审计报告 {k"t`uo_
22.expert 专家 xxS>O%
23.the board of directors 董事会 CNkI9>L=W`
24.knowledge of the entity‘ s business 了解被审计单位情况 Vhi4_~W3j]
25.assess material misstatement risks评估重大错报风险 b$W~w*O
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Xvr7qowL
27.a general knowledge of —— 初步了解―――的情况 "!F%X%/
28.a more knowledge of—— 进一步了解的情况 yPXa
29.the prior year‘s working papers 以前年度工作底稿 WNmG'hlA
30.minutes of meeting 会议纪要 j2GTo~muq
31.business risks 经营风险 B}U:c]
32.appropriateness 适当性 }gR!]Cs)^
33.accounting estimate 会计估计 *&nIxb60b{
34.management representations 管理层声明 hzcSKRm
35.going concern assumption 持续经营假设 MX)mm
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36.audit plan 审计计划 Ww&r
37.significant audit areas 重点审计领域 z9qF<m
38.error 错误 gmW-#.
39.fraud舞弊 V=cJdF
40.modified or additional procedures 修改或追加审计程序 C4H$w:bVk
41.misappropriation of assets 侵占资产 f]C`]qg
42.transactions without substance 虚假交易 qOs'Ljx6l
43.unusual pressures 异常压力 "pInb5
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44.the suspected noncompliance 涉嫌存在违法行为 h%UM<TZ]"
45.materialiy 重要性 z55g'+Kab
46.exceed the materiality level 超过重要性水平 =v:}{~M^$
47.approach the materiality level 接近重要性水平 \~BYY|UB;W
48.an acceptably low level 可接受水平 7RZ HU+
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 Q*54!^l+_r
50.misstatements or omissions 错报或漏报 `37%|e 3bQ
51.aggregate 总计 T jrz_o)
52.subsequent events 期后事项 8quH#IhB
53.adjust the financial statements 调整财务报表 %F2T`?t:
54.perform additional audit procedures 实施追加的审计程序 &y
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55.audit risk 审计风险 f>zd,|)At
56.detection risk 检查风险 F"| ;
57.inappropriate audit opinion 不适当的审计意见 Qu_=K_W
58.material misstatement 重大的错报 m>{I>:sq
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险