1.audit 审计 /_,} o7@t~
2.attestation 鉴证 BhMHT : m
3.credibility 可信赖程度 a%wK[yVp
4.audit of financial statements 财务报表审计 v {H3DgyG
5.agreed-upon procedures 执行商定程序 T21 SuM
6.high levels of assurance 高水平保证 K%p*:P
7.compilation 编制 @c8s< 9I]
8.reliability 可靠性 jgr2qSU C
9.relevance 相关性 E9Q?@' h
10.professional skepticism 职业谨慎
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11.objectivity 客观性 YS_9M Pi
12. professional competence 专业胜任能力 c0 H8FF3
13.Senior/CPA-in-charge 项目经理 >%"Q]p
14.audit engagement letter 业务约定书 's]+.3">L1
15.recurring audit 连续审计 7{vnhl(Z
16.the client 委托人 0shNwV1z F
17.change CPA 更换注册会计师 ;5* )kX
18.the existing CPA 现任注册会计师 J6!t"eB+
19.the successor CPA 后任注册会计师 u%#s_ R
20.the preceding CPA前任注册会计师 F7(~v2|
21.issue the audit report 出具审计报告 }}GBCXA
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22.expert 专家 =](c7HEQf
23.the board of directors 董事会 KAg<s}gQJ
24.knowledge of the entity‘ s business 了解被审计单位情况 9iQcK&D
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25.assess material misstatement risks评估重大错报风险 VesO/xG<
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 vWJhSpC[
27.a general knowledge of —— 初步了解―――的情况 $E^#DjhRQ3
28.a more knowledge of—— 进一步了解的情况 /WDz;, X
29.the prior year‘s working papers 以前年度工作底稿 C/P,W >8
30.minutes of meeting 会议纪要 mne^P SI:
31.business risks 经营风险 HA{-XPAWZ
32.appropriateness 适当性 N LJD}{8Ot
33.accounting estimate 会计估计 if
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34.management representations 管理层声明 F_SkS?dB
35.going concern assumption 持续经营假设 t9&z|?Vz
36.audit plan 审计计划 t[6 g9 e$
37.significant audit areas 重点审计领域 uTRa]D _q
38.error 错误 }*n( RnCn
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 cJ&e^$:Er
41.misappropriation of assets 侵占资产 X$O,L[] 4
42.transactions without substance 虚假交易 YbC6&_
43.unusual pressures 异常压力 ? OBe!NDf
44.the suspected noncompliance 涉嫌存在违法行为 vf@d (g
45.materialiy 重要性 S.+)">buH
46.exceed the materiality level 超过重要性水平 i3.8m =>
47.approach the materiality level 接近重要性水平 F<?e79},`
48.an acceptably low level 可接受水平 lLHHuQpuj
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 %iI0JF*E z
50.misstatements or omissions 错报或漏报 TJ9,c2d+
51.aggregate 总计 y+RT[*bX5o
52.subsequent events 期后事项 y( : hN)
53.adjust the financial statements 调整财务报表 D PnK
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54.perform additional audit procedures 实施追加的审计程序 r
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55.audit risk 审计风险 F9e$2J)C
56.detection risk 检查风险 Ep}KIBBO
57.inappropriate audit opinion 不适当的审计意见 u[U~`*i*rA
58.material misstatement 重大的错报 /UjRuUC]
59.tolerable misstatement 可容忍错报 H ^Xw<Z=
60.the acceptable level of detection risk 可接受的检查风险
