1.audit 审计 b8SHg^}
2.attestation 鉴证 YccH+[X;
3.credibility 可信赖程度 >X4u]>X
4.audit of financial statements 财务报表审计 =~H<Z LE+
5.agreed-upon procedures 执行商定程序 u5 : q$P
6.high levels of assurance 高水平保证 `FTy+8mw
7.compilation 编制 S4Ww5G?.
8.reliability 可靠性 QYjsDL ><
9.relevance 相关性 78# v
10.professional skepticism 职业谨慎 $79=lEn,
11.objectivity 客观性 fNt`?pW H
12. professional competence 专业胜任能力 ( _)jkI
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13.Senior/CPA-in-charge 项目经理 -pGE]nwDL
14.audit engagement letter 业务约定书 @u]rWVy;\[
15.recurring audit 连续审计 sVv xHkt@
16.the client 委托人 ,>-< (Qi
17.change CPA 更换注册会计师 1Y@Aixx
18.the existing CPA 现任注册会计师 p@5`& Em,
19.the successor CPA 后任注册会计师 IS
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20.the preceding CPA前任注册会计师 -~30)J=e`
21.issue the audit report 出具审计报告 &c:Ad%
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22.expert 专家 khrb-IY@
23.the board of directors 董事会 Vq\ `+&A
24.knowledge of the entity‘ s business 了解被审计单位情况 au=o6WRa
25.assess material misstatement risks评估重大错报风险
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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 Z9 9>5\k
27.a general knowledge of —— 初步了解―――的情况 f[a}aZ9)
28.a more knowledge of—— 进一步了解的情况 dA0.v+Foz"
29.the prior year‘s working papers 以前年度工作底稿 JB`\G
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30.minutes of meeting 会议纪要 L=8<B=QT$
31.business risks 经营风险 @ &:ar
32.appropriateness 适当性 db6b-Y{
33.accounting estimate 会计估计 OJ$]V,Z00x
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 7=WT69,&
36.audit plan 审计计划 gy0haW
37.significant audit areas 重点审计领域 vbBc}G"w
38.error 错误 L>%o[ tS
39.fraud舞弊 ^1aAjYFn
40.modified or additional procedures 修改或追加审计程序 .5,(_
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41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 #+5 pgD2C
43.unusual pressures 异常压力 Jjv=u
44.the suspected noncompliance 涉嫌存在违法行为 'BPp ]R#{
45.materialiy 重要性 5sJJG v#6
46.exceed the materiality level 超过重要性水平 CS -uNG6
47.approach the materiality level 接近重要性水平 "zRoU$X
48.an acceptably low level 可接受水平 j|%HIF25
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 <$~mE 9a6
50.misstatements or omissions 错报或漏报 0_"fJ~Y^J
51.aggregate 总计 ;z:UN}
52.subsequent events 期后事项 ?zVL;gVWA
53.adjust the financial statements 调整财务报表 <'Wo@N7
54.perform additional audit procedures 实施追加的审计程序 Y 2S J7
55.audit risk 审计风险 ;Q[mL(1:
56.detection risk 检查风险 U1RpLkibQ
57.inappropriate audit opinion 不适当的审计意见 ( %xwl
58.material misstatement 重大的错报 Mt5PaTjj
59.tolerable misstatement 可容忍错报 MP 2~;
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60.the acceptable level of detection risk 可接受的检查风险
