1.audit 审计 ^Q,-4\ec
2.attestation 鉴证 { 0?^ $R8j
3.credibility 可信赖程度 l^!raoH]q
4.audit of financial statements 财务报表审计 I' [gGK4F
5.agreed-upon procedures 执行商定程序 D6N32q@
6.high levels of assurance 高水平保证 ]?c9;U
7.compilation 编制 o 4P>t2'
8.reliability 可靠性 C@b-)In
9.relevance 相关性 pm` f?Py
10.professional skepticism 职业谨慎 7fE U5@
11.objectivity 客观性
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12. professional competence 专业胜任能力 [$]qJ~kz
13.Senior/CPA-in-charge 项目经理 `]F}O \H
14.audit engagement letter 业务约定书 w Dp5HZ>
15.recurring audit 连续审计 b=
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16.the client 委托人 0(qtn9;=2
17.change CPA 更换注册会计师 o3C GG
18.the existing CPA 现任注册会计师 Tji* \<?
19.the successor CPA 后任注册会计师 dj-/%MU
20.the preceding CPA前任注册会计师 Jo'~oZ$
21.issue the audit report 出具审计报告 tY@+d*u
22.expert 专家 F,}7rhY(U^
23.the board of directors 董事会 JIatRc?g
24.knowledge of the entity‘ s business 了解被审计单位情况 OjWg>v\v
25.assess material misstatement risks评估重大错报风险 dC>
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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 /`s{!t#Y
27.a general knowledge of —— 初步了解―――的情况 `}.jH1Fx/m
28.a more knowledge of—— 进一步了解的情况 F rd>+
29.the prior year‘s working papers 以前年度工作底稿 tZ>'tE
30.minutes of meeting 会议纪要 2=,O)g
31.business risks 经营风险 k|4}Do%;
32.appropriateness 适当性 )6b`1o!
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33.accounting estimate 会计估计 #KUNZW
34.management representations 管理层声明 SDu%rr7sQ
35.going concern assumption 持续经营假设 =I8^E\O("
36.audit plan 审计计划 >c)-o}bd^
37.significant audit areas 重点审计领域 d~qZ;uw
38.error 错误 \ v2-}jU(
39.fraud舞弊 q~. .Z Y`7
40.modified or additional procedures 修改或追加审计程序 o)WzZ,\F^J
41.misappropriation of assets 侵占资产 IE:;`e:\D
42.transactions without substance 虚假交易 c8h71Cr
43.unusual pressures 异常压力 ovk^
44.the suspected noncompliance 涉嫌存在违法行为 QCJf
45.materialiy 重要性 K?@x'q1
46.exceed the materiality level 超过重要性水平 tS3!cO\
47.approach the materiality level 接近重要性水平 6GMwB@ b
48.an acceptably low level 可接受水平 K |^OnM
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 Owz>g4l
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50.misstatements or omissions 错报或漏报 XyYP!<].C
51.aggregate 总计 ST1;i5
52.subsequent events 期后事项 ~--b#o{
53.adjust the financial statements 调整财务报表 Z{^Pnit
54.perform additional audit procedures 实施追加的审计程序 o0kKf+[
55.audit risk 审计风险 jO.c>C[?
56.detection risk 检查风险 8a;;MJ)
57.inappropriate audit opinion 不适当的审计意见 Ow0( q^H<
58.material misstatement 重大的错报 a(_3271
59.tolerable misstatement 可容忍错报 D\Fu4Eg
60.the acceptable level of detection risk 可接受的检查风险