1.audit 审计 $!wU[/k
2.attestation yQ/O[(
鉴证 V7U*09
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3.credibility wb62($
可信赖程度 GY?u+|Q
4.audit of financial statements 财务报表审计 !T<,fR+8X
5.agreed-upon procedures 执行商定程序 w` +,
6.high levels of assurance 高水平保证
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7.compilation 编制 >g !Z|ju
8.reliability 可靠性 -}<Ru)
9.relevance 相关性 # l9VTzi
10.professional skepticism 职业谨慎 T`@brL
11.objectivity 客观性
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12. professional competence 专业胜任能力 +/celp
13.Senior/CPA-in-charge 项目经理 cz IEkm
14.audit engagement letter 业务约定书 k
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15.recurring audit 连续审计 ykbfK$jz
16.the client 委托人 #"-_ ~
17.change CPA 更换注册会计师 .b_ppieNY
18.the existing CPA 现任注册会计师 ;N.dzH2yA
19.the successor CPA 后任注册会计师 ]a/dvj}
20.the preceding CPA前任注册会计师 i45.2,
21.issue the audit report 出具审计报告 F#|y,<}<
22.expert 专家 &v0]{)PO
23.the board of directors 董事会 ZgEV-.>P
24.knowledge of the entity‘ s business 了解被审计单位情况 a^LckHPI>
25.assess material misstatement risks评估重大错报风险 dCM&Yf}K
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 >QYx9`x&
27.a general knowledge of ————- 初步了解―――的情况 ZhCd**
28.a more knowledge of—————— 进一步了解的情况 pmBN?<
29.the prior year‘s working papers 以前年度工作底稿 B ZU@W%E
30.minutes of meeting 会议纪要 E8av/O
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31.business risks 经营风险 7ucm1
32.appropriateness 适当性 awR !=\
33.accounting estimate 会计估计 xkFa
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 T"htWo{v>
36.audit plan 审计计划 .Bkfe{^
37.significant audit areas 重点审计领域 to).PI?
38.error 错误 sHPAr}14
39.fraud舞弊 #tg\
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40.modified or additional procedures 修改或追加审计程序 9LPXhxNwB
41.misappropriation of assets 侵占资产 zf)*W#+
42.transactions without substance 虚假交易 \y271}'
43.unusual pressures 异常压力 .s4vJKK0
44.the suspected noncompliance 涉嫌存在违法行为 H HX q_-V
45.materialiy 重要性 *2/qm:gB
46.exceed the materiality level 超过重要性水平 V?yQm4
47.approach the materiality level 接近重要性水平 Da)p%E>Q
48.an acceptably low level 可接受水平 ,? <;zq
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 <=_!8A
50.misstatements or omissions 错报或漏报 6I(Y<LZ5
51.aggregate 总计 Hc8^w6S1@
52.subsequent events 期后事项 U*{0, Ue'
53.adjust the financial statements 调整财务报表 VXZYRr3F
54.perform additional audit procedures 实施追加的审计程序 !otseI!!/
55.audit risk 审计风险 q'7.lrKwa>
56.detection risk 检查风险 pvl];w
57.inappropriate audit opinion 不适当的审计意见 !L;_
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58.material misstatement 重大的错报 GKEOjaE
59.tolerable misstatement 可容忍错报 HABUf^~-
60.the acceptable level of detection risk 可接受的检查风险 P%&|?e~D^
61.assessed level of material misstatement risk 重大错报风险的评估水平 Xk!{UxQKQ
62.simall business 小规模企业 :mDOqlXW/
63.accounting system 会计系统 WYRC_U7
64.test of control 控制测试 ?IQDk|<