1.audit 审计 1HPYW7jk@"
2.attestation w=Cqv~
鉴证 OZ2YflT
3.credibility :56f
可信赖程度 /-J12 O
4.audit of financial statements 财务报表审计 A|Z'\D0
5.agreed-upon procedures 执行商定程序 k?[|8H~2C
6.high levels of assurance 高水平保证 1j4(/A
7.compilation 编制 n_ORD@$]
8.reliability 可靠性 _\mMgZu
9.relevance 相关性 ?7n(6kmj4Q
10.professional skepticism 职业谨慎 Wg \`!T
11.objectivity 客观性 yhwwF
n\
12. professional competence 专业胜任能力 x.J%
c[Q8
13.Senior/CPA-in-charge 项目经理 N i\*<:_
14.audit engagement letter 业务约定书 DSb/+8KT
15.recurring audit 连续审计 U TT 7a"
16.the client 委托人 gpt98:w:
17.change CPA 更换注册会计师 3JnBKh\n
18.the existing CPA 现任注册会计师 BM6 J
19.the successor CPA 后任注册会计师 Dl/Jlsd@
20.the preceding CPA前任注册会计师 .@7J8FS*
21.issue the audit report 出具审计报告 YTWlR]Tr6?
22.expert 专家 R>
r@[$z+
23.the board of directors 董事会 +=Xgi$
24.knowledge of the entity‘ s business 了解被审计单位情况 ~D[5AXV`^
25.assess material misstatement risks评估重大错报风险 IG}`~% Z
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 _DlkTi5(w
27.a general knowledge of ————- 初步了解―――的情况 4&TTPcSt;
28.a more knowledge of—————— 进一步了解的情况 +aa( YGL
29.the prior year‘s working papers 以前年度工作底稿 ^##tk
30.minutes of meeting 会议纪要 OanH G
31.business risks 经营风险 f[}N
32.appropriateness 适当性 8
oK;Tzh
33.accounting estimate 会计估计 $%*E)~
34.management representations 管理层声明 Ry5/O?QL
35.going concern assumption 持续经营假设 7F=Xn@ _
36.audit plan 审计计划 JYQ.Y!X1O
37.significant audit areas 重点审计领域 ?z
"fp$
38.error 错误 A$w0+&*=
39.fraud舞弊 o'9K8q\1
40.modified or additional procedures 修改或追加审计程序 N|G=n9p
41.misappropriation of assets 侵占资产 [;IW'cXNq
42.transactions without substance 虚假交易 ~[E@P1
43.unusual pressures 异常压力 T!GX^nn*O
44.the suspected noncompliance 涉嫌存在违法行为 .'+*>y!
45.materialiy 重要性 )@%wj;>a
46.exceed the materiality level 超过重要性水平 F.nJXZnJ
47.approach the materiality level 接近重要性水平 ve#*qz Y
48.an acceptably low level 可接受水平 iGCA>5UE
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 W`$D*X0*o
50.misstatements or omissions 错报或漏报 {|{}]B
51.aggregate 总计 fWr6f`de
52.subsequent events 期后事项 t6zc$0-j"
53.adjust the financial statements 调整财务报表 ubq4Zv7'
54.perform additional audit procedures 实施追加的审计程序 A..,.
55.audit risk 审计风险 pH#*:v!)
56.detection risk 检查风险 +@:$7m(V
57.inappropriate audit opinion 不适当的审计意见 n9qO;X4&
58.material misstatement 重大的错报 vSu|!Xb]
59.tolerable misstatement 可容忍错报 ^iWcuh_n
60.the acceptable level of detection risk 可接受的检查风险 < C{-ph
61.assessed level of material misstatement risk 重大错报风险的评估水平 vXdz?
62.simall business 小规模企业 T2;%@Ghc
63.accounting system 会计系统 J2c.J/o
64.test of control 控制测试 2<