1.audit 审计 EG!):P
2.attestation v/C*?/ ~
鉴证 .$-%rU:*}
3.credibility (<5&<JC{
可信赖程度 R 9Yk9v
4.audit of financial statements 财务报表审计 .*w3 ryQ
5.agreed-upon procedures 执行商定程序 (@u"
6.high levels of assurance 高水平保证 >:U{o!N`#_
7.compilation 编制 8J#TP7;
8.reliability 可靠性 IQ}YF]I;
9.relevance 相关性 fxX4
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10.professional skepticism 职业谨慎 WO6; K]
11.objectivity 客观性 t.m C q4{
12. professional competence 专业胜任能力 k'Z$#
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 Xc@%_6
15.recurring audit 连续审计 [U?a %$G>
16.the client 委托人 J|I&{
17.change CPA 更换注册会计师 q1
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18.the existing CPA 现任注册会计师 |-k~Fa
19.the successor CPA 后任注册会计师 xYWg1e$k
20.the preceding CPA前任注册会计师 B6a
21.issue the audit report 出具审计报告 |zSoA=7?
22.expert 专家 E?P:!V=_
23.the board of directors 董事会 yE),GJ-m\<
24.knowledge of the entity‘ s business 了解被审计单位情况 O0#9D'{
25.assess material misstatement risks评估重大错报风险 _:,U$W
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of ————- 初步了解―――的情况 z}m)u
28.a more knowledge of—————— 进一步了解的情况 3sq(FsT
29.the prior year‘s working papers 以前年度工作底稿 5;-?qcb^w
30.minutes of meeting 会议纪要 o8lwwM*
31.business risks 经营风险 .9;wJ9Bw[
32.appropriateness 适当性 at `\7YfQp
33.accounting estimate 会计估计 ? v2JuhRe
34.management representations 管理层声明 a7Rg!%
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35.going concern assumption 持续经营假设 q!zsGf{
36.audit plan 审计计划 86\B|!
37.significant audit areas 重点审计领域 |F#L{=B
38.error 错误 JmK[7t
39.fraud舞弊 F45UO%/P
40.modified or additional procedures 修改或追加审计程序 K Z)p\p<1
41.misappropriation of assets 侵占资产 BAS3&f A
42.transactions without substance 虚假交易 YV0K&d
43.unusual pressures 异常压力 UN*XLHio
44.the suspected noncompliance 涉嫌存在违法行为 j8ebVq
45.materialiy 重要性 y7CrH=^jc
46.exceed the materiality level 超过重要性水平 FO5'<G-
47.approach the materiality level 接近重要性水平 ^d2bl,1
48.an acceptably low level 可接受水平 p94 w0_m@|
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 p#95Q
50.misstatements or omissions 错报或漏报 B}y-zj;T
51.aggregate 总计 |YAnd=$
52.subsequent events 期后事项 KzC`*U[
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 %v(\;&@
55.audit risk 审计风险 &<sN(;%0R
56.detection risk 检查风险 xc
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57.inappropriate audit opinion 不适当的审计意见 &