1.audit 审计 ~xS@]3n=
2.attestation 鉴证 ZA0i)(j*Mn
3.credibility 可信赖程度 I> {!U$
4.audit of financial statements 财务报表审计 0$tjNye
5.agreed-upon procedures 执行商定程序 d CE\^q[{
6.high levels of assurance 高水平保证 s=MT,
7.compilation 编制 >;)2NrJV
8.reliability 可靠性 %N)e91wC
9.relevance 相关性 =H[\%O~?b
10.professional skepticism 职业谨慎 cTM$ZNin
11.objectivity 客观性 =HVfJ"vK
12. professional competence 专业胜任能力 `dDa}b
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 kI%peb?
15.recurring audit 连续审计 q]
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16.the client 委托人 Yp*,Jp1
17.change CPA 更换注册会计师 {>@QJlE0
18.the existing CPA 现任注册会计师 7i8eg*Gl
19.the successor CPA 后任注册会计师 D?^540,b
20.the preceding CPA前任注册会计师 ,eDD:#)$}
21.issue the audit report 出具审计报告 czI{qi5N
22.expert 专家 -I ?z-?<D
23.the board of directors 董事会 9`B0fv Q&
24.knowledge of the entity‘ s business 了解被审计单位情况 5G#$c'A{4
25.assess material misstatement risks评估重大错报风险 .`,F
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 .U9R>#
27.a general knowledge of —— 初步了解―――的情况 VJDoH
28.a more knowledge of—— 进一步了解的情况 vQ 4}WtvA
29.the prior year‘s working papers 以前年度工作底稿 G$C}?"
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30.minutes of meeting 会议纪要 Sk\n;mL:
31.business risks 经营风险 )\wue
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32.appropriateness 适当性 |QVr`tE<
33.accounting estimate 会计估计 QBoFpxh=
34.management representations 管理层声明 eIg+PuQD]
35.going concern assumption 持续经营假设 D*\v0=P'?
36.audit plan 审计计划 bDDqaO ,8
37.significant audit areas 重点审计领域 Q"%S~'
38.error 错误 p*
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39.fraud舞弊 `FZF2.N
40.modified or additional procedures 修改或追加审计程序 r|
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41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 %ISq>A)%
43.unusual pressures 异常压力 w$j{Hp6m
44.the suspected noncompliance 涉嫌存在违法行为 O|
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45.materialiy 重要性 n!G.At'JP
46.exceed the materiality level 超过重要性水平 :&qhJtGo
47.approach the materiality level 接近重要性水平 .k@^KY
48.an acceptably low level 可接受水平 Stxp3\jEn
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 7X}TB\N1
50.misstatements or omissions 错报或漏报 Z\Z,,g+WL
51.aggregate 总计 WuM C^
52.subsequent events 期后事项 jY/ARBC}H
53.adjust the financial statements 调整财务报表 BC! 6O/kr
54.perform additional audit procedures 实施追加的审计程序 $W&:(&
55.audit risk 审计风险 :"<e0wDu[
56.detection risk 检查风险 @QdnjXII*
57.inappropriate audit opinion 不适当的审计意见 ZIpD{ >/
58.material misstatement 重大的错报 4(=kE>n}
59.tolerable misstatement 可容忍错报 :"QfF@Z{
60.the acceptable level of detection risk 可接受的检查风险