1.audit 审计 gtl;P_
2.attestation <y'qo8oqF
鉴证 's/27=o
3.credibility olslzXn
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可信赖程度 jBGG2[hV
4.audit of financial statements 财务报表审计 :0|Hcg
5.agreed-upon procedures 执行商定程序 `,Q <YT ~
6.high levels of assurance 高水平保证 gx&\Kw6HM
7.compilation 编制 .2{ 6h
8.reliability 可靠性 ^$ZI>L0+
9.relevance 相关性 9O2a |
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10.professional skepticism 职业谨慎 Ed8U;U b
11.objectivity 客观性 .Lp Nm'=R
12. professional competence 专业胜任能力 W=(MsuirO
13.Senior/CPA-in-charge 项目经理 1XC*|
14.audit engagement letter 业务约定书 V&$ J;
15.recurring audit 连续审计 ?cA8P.?^A
16.the client 委托人 WCWSLEAza
17.change CPA 更换注册会计师 y`T--v3mI
18.the existing CPA 现任注册会计师 kz3?j<
19.the successor CPA 后任注册会计师 z;``g"dSw
20.the preceding CPA前任注册会计师 /"g
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21.issue the audit report 出具审计报告 f45;fT>
22.expert 专家 ye56-T
23.the board of directors 董事会 S]Sp Z8
24.knowledge of the entity‘ s business 了解被审计单位情况 |
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25.assess material misstatement risks评估重大错报风险 P((S2"D<4
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
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27.a general knowledge of ————- 初步了解―――的情况 h,Y{t?Of
28.a more knowledge of—————— 进一步了解的情况 ?T$*5
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29.the prior year‘s working papers 以前年度工作底稿 dY4 8S{
30.minutes of meeting 会议纪要 m.;{ 8AM%f
31.business risks 经营风险 ze-TBh/
32.appropriateness 适当性 s,{RP0|
33.accounting estimate 会计估计 >}xAg7\^
34.management representations 管理层声明 ~Tpe,juG_
35.going concern assumption 持续经营假设 9
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36.audit plan 审计计划 K*J4&5?/
37.significant audit areas 重点审计领域 00$ @0
38.error 错误 A8CIP:Z
39.fraud舞弊 1D3dYVE
40.modified or additional procedures 修改或追加审计程序 $4#=#aKW.
41.misappropriation of assets 侵占资产 `lH1IA/3
42.transactions without substance 虚假交易 &/z+A{Hi
43.unusual pressures 异常压力 a
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44.the suspected noncompliance 涉嫌存在违法行为 Y#Sd2h,^X
45.materialiy 重要性 )M&I)In'
46.exceed the materiality level 超过重要性水平 9y
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47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 7TMDZ*
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}VS)
50.misstatements or omissions 错报或漏报 e3oYy#QNk
51.aggregate 总计 D
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52.subsequent events 期后事项 !HT>
53.adjust the financial statements 调整财务报表 &m