1.audit 审计 zh8\
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2.attestation 鉴证 PkM]jbLe8
3.credibility 可信赖程度 .nDB{@#
4.audit of financial statements 财务报表审计 jSi\/(E
5.agreed-upon procedures 执行商定程序 t&5N{C:
6.high levels of assurance 高水平保证 {A<pb{<u
7.compilation 编制 zt&"K0X|
8.reliability 可靠性 &CP]+ at
9.relevance 相关性 w[
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10.professional skepticism 职业谨慎 [;6,lI}
11.objectivity 客观性 D,R"P }G
12. professional competence 专业胜任能力 @8\7H'K"\
13.Senior/CPA-in-charge 项目经理 XT2:XWI8
14.audit engagement letter 业务约定书 vwF#;jj\
15.recurring audit 连续审计 CMu/n]?c
16.the client 委托人 ?2d! ^!9
17.change CPA 更换注册会计师 m9~cQ!m
18.the existing CPA 现任注册会计师 .J=<E
19.the successor CPA 后任注册会计师 M N-j$-y}
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 O4`am:@
22.expert 专家 h"#[{$(
23.the board of directors 董事会 >)`yG'[
24.knowledge of the entity‘ s business 了解被审计单位情况 Hs9; &C
25.assess material misstatement risks评估重大错报风险 su2|x
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 eMT}"u8$A
27.a general knowledge of —— 初步了解―――的情况 {>EM=ZZfg
28.a more knowledge of—— 进一步了解的情况 Y\7WCaSgi
29.the prior year‘s working papers 以前年度工作底稿 dZ6\2ok+
30.minutes of meeting 会议纪要 AFM Ip^F
31.business risks 经营风险 9:\#GOg
32.appropriateness 适当性 <GdQ""X
33.accounting estimate 会计估计 _;zIH5 H
34.management representations 管理层声明 M\m6|P
35.going concern assumption 持续经营假设 $3yzB9\a"
36.audit plan 审计计划 FdwlRu G
37.significant audit areas 重点审计领域 %"yy8~|
38.error 错误 |$^a"Yd`9
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 KU;d[Z@g
41.misappropriation of assets 侵占资产 6'S q|@VOi
42.transactions without substance 虚假交易 "pA24Ze
43.unusual pressures 异常压力 au+6ookT
44.the suspected noncompliance 涉嫌存在违法行为 xZ\`f-zL
45.materialiy 重要性 @Z+(J:Grm5
46.exceed the materiality level 超过重要性水平 qI=j
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47.approach the materiality level 接近重要性水平 Q[6<Y,}(pd
48.an acceptably low level 可接受水平 Jxo#sV-
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 5w9oMM{
50.misstatements or omissions 错报或漏报 _6Z}_SiOl
51.aggregate 总计 sKCfI]
52.subsequent events 期后事项 ]ykMh
53.adjust the financial statements 调整财务报表 9
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54.perform additional audit procedures 实施追加的审计程序 rCH? R
55.audit risk 审计风险 sUe<21:
56.detection risk 检查风险 W{!Slf
57.inappropriate audit opinion 不适当的审计意见 y+aL5$x6
58.material misstatement 重大的错报 8+|7*Ud
59.tolerable misstatement 可容忍错报 ^J-"8%
60.the acceptable level of detection risk 可接受的检查风险