1.audit 审计 )gAqWbkB
2.attestation 鉴证 ;(K"w*
3.credibility 可信赖程度 2a 7"~z~
4.audit of financial statements 财务报表审计 Lnq CHe
5.agreed-upon procedures 执行商定程序 >CHb;*U
6.high levels of assurance 高水平保证 3'SN0VL
7.compilation 编制 $gL^\(_3H
8.reliability 可靠性 r!|h3*YA
9.relevance 相关性 {V8uk$
10.professional skepticism 职业谨慎 ]xbMMax
11.objectivity 客观性 4VC8#x1
12. professional competence 专业胜任能力 BhiOV_}Hn
13.Senior/CPA-in-charge 项目经理 m5,&;~
14.audit engagement letter 业务约定书 ,V zbKx,
15.recurring audit 连续审计 j^h:*rw
16.the client 委托人 ni<\AF]
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17.change CPA 更换注册会计师 4Bt)t#0
18.the existing CPA 现任注册会计师 v(,
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19.the successor CPA 后任注册会计师 f=7[GZoDn
20.the preceding CPA前任注册会计师 = U[$i"+
21.issue the audit report 出具审计报告 3[ xHY@c
22.expert 专家 ^a1k"|E?f
23.the board of directors 董事会 ]a[2QQ+g
24.knowledge of the entity‘ s business 了解被审计单位情况 C+dz0u3s
25.assess material misstatement risks评估重大错报风险 7d+0'3%
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 ]x%sX|Rj
27.a general knowledge of —— 初步了解―――的情况 ZQ-6n1O
28.a more knowledge of—— 进一步了解的情况 DwWm(8&6;}
29.the prior year‘s working papers 以前年度工作底稿 q &S@\b
30.minutes of meeting 会议纪要 :X}Ie P
31.business risks 经营风险
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32.appropriateness 适当性 d vo|9 >
33.accounting estimate 会计估计 ^E~1%Md.
34.management representations 管理层声明 O]@s`w
35.going concern assumption 持续经营假设 iI &z5Q2
36.audit plan 审计计划 _'n]rQ'
37.significant audit areas 重点审计领域 B^{~,'
38.error 错误 =T)y(]
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39.fraud舞弊 J.O{+{&cd
40.modified or additional procedures 修改或追加审计程序 _G2)=yj]
41.misappropriation of assets 侵占资产 u}rJqZ
42.transactions without substance 虚假交易 Cj/!m
43.unusual pressures 异常压力 2~vvE
44.the suspected noncompliance 涉嫌存在违法行为 r- Y7wM`TZ
45.materialiy 重要性 a^Q
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46.exceed the materiality level 超过重要性水平 GXRW"4eF5
47.approach the materiality level 接近重要性水平 {z9z#8`C;
48.an acceptably low level 可接受水平 [lu+"V,<LJ
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 {xICR ~,*
50.misstatements or omissions 错报或漏报 aNwx~t]G
51.aggregate 总计 :lK8i{o
52.subsequent events 期后事项 D<WGau2H
53.adjust the financial statements 调整财务报表 H;ujB \+
54.perform additional audit procedures 实施追加的审计程序 a :cfr*IsK
55.audit risk 审计风险 BH}M]<5
56.detection risk 检查风险 &MB1'~Q,hq
57.inappropriate audit opinion 不适当的审计意见 #nmh=G?\Sm
58.material misstatement 重大的错报 !Fs<r)j
59.tolerable misstatement 可容忍错报 pOhjq#}
60.the acceptable level of detection risk 可接受的检查风险