1.audit 审计 9]@J*A}=l
2.attestation 鉴证 -\'.JA_
3.credibility 可信赖程度 X/-KkC
4.audit of financial statements 财务报表审计 (4ci=*3=
5.agreed-upon procedures 执行商定程序 E#$_uZ4
6.high levels of assurance 高水平保证 yp{F8V 8
7.compilation 编制 u45h{i-e
8.reliability 可靠性 ~hz@9E]O
9.relevance 相关性 d50IAa^p6J
10.professional skepticism 职业谨慎 QP5:M!O<)
11.objectivity 客观性 EO/cW<uV'
12. professional competence 专业胜任能力 92aDHECo
13.Senior/CPA-in-charge 项目经理 RA/ =w&
14.audit engagement letter 业务约定书 p
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15.recurring audit 连续审计 ,eeL5V
16.the client 委托人 e0N=2i?I#z
17.change CPA 更换注册会计师 ,rFLpQl
18.the existing CPA 现任注册会计师 7
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19.the successor CPA 后任注册会计师 |:=b9kv
20.the preceding CPA前任注册会计师 !qXq
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21.issue the audit report 出具审计报告 y:|.m@
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22.expert 专家 _"!{7e`Z
23.the board of directors 董事会 H"FflmUO
24.knowledge of the entity‘ s business 了解被审计单位情况 DA MpR3
25.assess material misstatement risks评估重大错报风险 _UBJPb@=U
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ay:\P.`5)
27.a general knowledge of —— 初步了解―――的情况 9SH<d)^
28.a more knowledge of—— 进一步了解的情况 Tt <-<oyU.
29.the prior year‘s working papers 以前年度工作底稿 p#;dLM/EA
30.minutes of meeting 会议纪要 ^mgI%_?1
31.business risks 经营风险 0(9I\j5`TT
32.appropriateness 适当性 Ife,h
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33.accounting estimate 会计估计 GrLM${G
34.management representations 管理层声明 &FJU%tFA
35.going concern assumption 持续经营假设 @8M'<tr<z
36.audit plan 审计计划 p~,3A:i
37.significant audit areas 重点审计领域 ;ad9{":J#B
38.error 错误 k\Z;Cmh>
39.fraud舞弊 0K$WSGB?6j
40.modified or additional procedures 修改或追加审计程序 Owh*KY:
41.misappropriation of assets 侵占资产 KtfkE\KP
42.transactions without substance 虚假交易 nz&b5Xb2
43.unusual pressures 异常压力 Pa+AF
44.the suspected noncompliance 涉嫌存在违法行为 iO?gF
45.materialiy 重要性 2w x[D
46.exceed the materiality level 超过重要性水平 >uyeI&z
47.approach the materiality level 接近重要性水平 F;?TR[4!k
48.an acceptably low level 可接受水平 p-T~x
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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 ~51kiQW
50.misstatements or omissions 错报或漏报 Sr ztTfY
51.aggregate 总计 x;ERRK
52.subsequent events 期后事项 iJCY /*C}
53.adjust the financial statements 调整财务报表 q*F
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54.perform additional audit procedures 实施追加的审计程序 (5Z8zNH`3
55.audit risk 审计风险 =e-a&Ep-z
56.detection risk 检查风险 EBj,pk5M
57.inappropriate audit opinion 不适当的审计意见 33{;[/4
58.material misstatement 重大的错报 YoV^xl6g
59.tolerable misstatement 可容忍错报 ?b*/ddIs
60.the acceptable level of detection risk 可接受的检查风险