1.audit 审计 emN*l]N
2.attestation 鉴证 )I.$=s
3.credibility 可信赖程度 omBoo5e
4.audit of financial statements 财务报表审计 &KR
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5.agreed-upon procedures 执行商定程序 /
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6.high levels of assurance 高水平保证 W:L
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7.compilation 编制 9;-p'C
8.reliability 可靠性 *bA.zmzM
9.relevance 相关性 O@C@eW#
10.professional skepticism 职业谨慎 >I&5j/&}+
11.objectivity 客观性 W9GVt$T7
12. professional competence 专业胜任能力 hZ
13.Senior/CPA-in-charge 项目经理 V33T+P~j
14.audit engagement letter 业务约定书 j#q-^h3H
15.recurring audit 连续审计 SNI)9k(T{
16.the client 委托人 E09:E
17.change CPA 更换注册会计师 :&9s,l
18.the existing CPA 现任注册会计师 [K0(RDV)%
19.the successor CPA 后任注册会计师 kL"2=7m;
20.the preceding CPA前任注册会计师 fS78>*K
21.issue the audit report 出具审计报告 Z}Ft:7
22.expert 专家 iqQD{SRt{
23.the board of directors 董事会
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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 wEvVL
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 8c^TT&
27.a general knowledge of —— 初步了解―――的情况 YglmX"fLf
28.a more knowledge of—— 进一步了解的情况 + @s"zp;F
29.the prior year‘s working papers 以前年度工作底稿 6G""I]uT
30.minutes of meeting 会议纪要 <l E<f+
31.business risks 经营风险 U#WF;q0L
32.appropriateness 适当性 _.Uh)-yR
33.accounting estimate 会计估计 Cd}<a?m,
34.management representations 管理层声明 )
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35.going concern assumption 持续经营假设 5uj?#)N
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 Vb]=B~ ^`
38.error 错误 %^1V4
39.fraud舞弊 ;,:`1UI
40.modified or additional procedures 修改或追加审计程序 UhQj
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41.misappropriation of assets 侵占资产 Od,qbU4O
42.transactions without substance 虚假交易 pYmk1!]/
43.unusual pressures 异常压力 :(*V?WI
44.the suspected noncompliance 涉嫌存在违法行为 [~c|mOk
45.materialiy 重要性 jLHkOk5{:
46.exceed the materiality level 超过重要性水平 |[aiJR[Q
47.approach the materiality level 接近重要性水平 VY=jc~c]v
48.an acceptably low level 可接受水平 o9yJf#-En
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 5(Q%XQV*P
50.misstatements or omissions 错报或漏报 Gm^U;u}=f
51.aggregate 总计 4yA+h2
52.subsequent events 期后事项 mLLDE;7|}
53.adjust the financial statements 调整财务报表 p}pjfG
54.perform additional audit procedures 实施追加的审计程序 !9VY|&fHe
55.audit risk 审计风险 9w"4K.
56.detection risk 检查风险 <
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57.inappropriate audit opinion 不适当的审计意见 2B&