1.audit 审计 gNon*\a,-B
2.attestation 鉴证 d"
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3.credibility 可信赖程度 3JB?G>\!
4.audit of financial statements 财务报表审计 ?GdoB7(%
5.agreed-upon procedures 执行商定程序 sN6R0YW
6.high levels of assurance 高水平保证 j@jaFsX|
7.compilation 编制 Z.a`S~U
8.reliability 可靠性 kaSy 9Y{
9.relevance 相关性 ?Y:>Ouv*z'
10.professional skepticism 职业谨慎 S4/CL4=
11.objectivity 客观性 mnKSO
12. professional competence 专业胜任能力 ?a~59!
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13.Senior/CPA-in-charge 项目经理 #G[S
14.audit engagement letter 业务约定书 wS*An4%G
15.recurring audit 连续审计 xPFNH`O&
16.the client 委托人 o6JCy\Bx
17.change CPA 更换注册会计师 3$fzqFo
18.the existing CPA 现任注册会计师 D0 'L
19.the successor CPA 后任注册会计师 `XAlzI
20.the preceding CPA前任注册会计师 3P{
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21.issue the audit report 出具审计报告 ))y`q@
22.expert 专家 d5/x2!mH8
23.the board of directors 董事会 ]a4rA+NFLB
24.knowledge of the entity‘ s business 了解被审计单位情况 1#KE4
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25.assess material misstatement risks评估重大错报风险 4Wz@^7|V5
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^_6.*Mvx
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 #S?xRqkc
29.the prior year‘s working papers 以前年度工作底稿 Nj8 `<Sl
30.minutes of meeting 会议纪要 9ihB;m'C)
31.business risks 经营风险 E$B7E@(U
32.appropriateness 适当性 EbEQ@6t
33.accounting estimate 会计估计 ^Ht!~So
34.management representations 管理层声明 xign!=
35.going concern assumption 持续经营假设 ~p9nAACU
36.audit plan 审计计划 ?P<8Zw
37.significant audit areas 重点审计领域 (9!$p|d*
38.error 错误 E-P;3lS~
39.fraud舞弊 -6wjc rTD
40.modified or additional procedures 修改或追加审计程序 :~K c"Pg
41.misappropriation of assets 侵占资产 [)K?e!c8
42.transactions without substance 虚假交易 2=P.$Kx
43.unusual pressures 异常压力 JmHEYPt0
44.the suspected noncompliance 涉嫌存在违法行为 C%hMh/Li;
45.materialiy 重要性 [1pWg^
46.exceed the materiality level 超过重要性水平 b`?$;5
47.approach the materiality level 接近重要性水平 %Vf3r9
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48.an acceptably low level 可接受水平 |y,%dFN
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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 $)UMRG
50.misstatements or omissions 错报或漏报 YVcFC
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51.aggregate 总计 x+? P/Ckg
52.subsequent events 期后事项 74Fv9
53.adjust the financial statements 调整财务报表 du,mbTQib
54.perform additional audit procedures 实施追加的审计程序 nnP]x [
55.audit risk 审计风险 A .]o&S}
56.detection risk 检查风险 Nqf6CPXE
57.inappropriate audit opinion 不适当的审计意见 "
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58.material misstatement 重大的错报 z?ck*9SZX
59.tolerable misstatement 可容忍错报 AoL2Wrk]\B
60.the acceptable level of detection risk 可接受的检查风险