1.audit 审计 y'E)iI*
2.attestation 鉴证 lWOB!l
3.credibility 可信赖程度 U15Hq*8Z
4.audit of financial statements 财务报表审计 dmE-WS
5.agreed-upon procedures 执行商定程序 5IMh$!/uc
6.high levels of assurance 高水平保证 ]p#Zdm1EL
7.compilation 编制 *M KVm)Iv
8.reliability 可靠性 Re.fS6y$>
9.relevance 相关性 XPX{c|]>.
10.professional skepticism 职业谨慎 P7@qvg
11.objectivity 客观性 %A64 Y<K
12. professional competence 专业胜任能力 1>|p1YZ"
13.Senior/CPA-in-charge 项目经理 Wxp^*._q3I
14.audit engagement letter 业务约定书 X\YeO>C
15.recurring audit 连续审计 O
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16.the client 委托人 nC`=quM9
17.change CPA 更换注册会计师 u2U@Qrs2
18.the existing CPA 现任注册会计师 LXw&d]P
19.the successor CPA 后任注册会计师 ][_:{ N/
20.the preceding CPA前任注册会计师 N8mK^{
21.issue the audit report 出具审计报告 rtUdL,Hx
22.expert 专家 :Eob"WH
23.the board of directors 董事会 ;l?>+m@H
24.knowledge of the entity‘ s business 了解被审计单位情况 St&XG>nWS
25.assess material misstatement risks评估重大错报风险 u,'c:RMV
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 S9xC> |<
27.a general knowledge of —— 初步了解―――的情况 o.j;dsZ
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 ,cbP yg
30.minutes of meeting 会议纪要 Kk??}
31.business risks 经营风险 rfCoi>{<
32.appropriateness 适当性 1 bv L
33.accounting estimate 会计估计 T mUn/
34.management representations 管理层声明 Y3-15:-
35.going concern assumption 持续经营假设 %`gqV9a
36.audit plan 审计计划 8@Y@5)Oc
37.significant audit areas 重点审计领域 V#sANi?mpo
38.error 错误 -pLb%f0?
39.fraud舞弊 zM)o^Fn2
40.modified or additional procedures 修改或追加审计程序 5F0sfX
41.misappropriation of assets 侵占资产 K,^b=_]
42.transactions without substance 虚假交易 ,,,5pCi\
43.unusual pressures 异常压力 _39b8s{
44.the suspected noncompliance 涉嫌存在违法行为 6%fU}si
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45.materialiy 重要性 i44KTC"sB
46.exceed the materiality level 超过重要性水平 47t^{WrT
47.approach the materiality level 接近重要性水平 SUvHLOA
48.an acceptably low level 可接受水平 0eb`9yM
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 U8.DPRa
50.misstatements or omissions 错报或漏报 )_f
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51.aggregate 总计 t,RR\
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52.subsequent events 期后事项 vO"AJ`_
53.adjust the financial statements 调整财务报表 Be}Cj(C
54.perform additional audit procedures 实施追加的审计程序 1FY^_dvH
55.audit risk 审计风险 W]reQ&
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56.detection risk 检查风险 $R"~BZbt;
57.inappropriate audit opinion 不适当的审计意见 \)LY_D:
58.material misstatement 重大的错报 LR`/pet
59.tolerable misstatement 可容忍错报 9fe~Q%x=u
60.the acceptable level of detection risk 可接受的检查风险