1.audit 审计 KnbT2
2.attestation 鉴证 c^}gJ
3.credibility 可信赖程度 G+ Y`65
4.audit of financial statements 财务报表审计 -o6K_R}R
5.agreed-upon procedures 执行商定程序 ypwVzCUG
6.high levels of assurance 高水平保证 i*..]!7e
7.compilation 编制 E {4/$}
8.reliability 可靠性 5G'X\iR
9.relevance 相关性 l~AmHw
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10.professional skepticism 职业谨慎 a "EP `
11.objectivity 客观性 k4'rDJfB
12. professional competence 专业胜任能力 Xl;u
13.Senior/CPA-in-charge 项目经理 =et=X_3-
14.audit engagement letter 业务约定书 nYY@+%`]z
15.recurring audit 连续审计 EN` --^
16.the client 委托人 ~0>g 4
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17.change CPA 更换注册会计师 @G^]kDFM{
18.the existing CPA 现任注册会计师 w'~f Z*
19.the successor CPA 后任注册会计师 YMj
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20.the preceding CPA前任注册会计师 #JYv1F
21.issue the audit report 出具审计报告 ;gTdiwfgZ=
22.expert 专家 ^;$a_eR
23.the board of directors 董事会 X_Is#&6;
24.knowledge of the entity‘ s business 了解被审计单位情况 *J=`"^BO
25.assess material misstatement risks评估重大错报风险 bk}.^m!
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 5'?K(Jdmp
27.a general knowledge of —— 初步了解―――的情况 {[61LQ6V9
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 YDyOh
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30.minutes of meeting 会议纪要 %L:e~*
31.business risks 经营风险 |0ACapp!
32.appropriateness 适当性 tk|Ew!M:
33.accounting estimate 会计估计 'D-eFJ5
34.management representations 管理层声明 ]L^X}[SH
35.going concern assumption 持续经营假设 iyc}a6g
36.audit plan 审计计划 (WCpaC
37.significant audit areas 重点审计领域 fBR,Oneo
38.error 错误
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39.fraud舞弊 L10Vq}W"
40.modified or additional procedures 修改或追加审计程序 HtgVD~[]
41.misappropriation of assets 侵占资产 *^ \xH ,.
42.transactions without substance 虚假交易 dMCV
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43.unusual pressures 异常压力 `LVItP(GUM
44.the suspected noncompliance 涉嫌存在违法行为 ]$KyZHj{
45.materialiy 重要性 Ry,_%j3
46.exceed the materiality level 超过重要性水平 4gG&u33RrE
47.approach the materiality level 接近重要性水平 MM3
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48.an acceptably low level 可接受水平 j0>S)Q
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 $fPf/yQmC
50.misstatements or omissions 错报或漏报 #b4`Wcrj
51.aggregate 总计 |+mhY
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52.subsequent events 期后事项 cT`x,2
53.adjust the financial statements 调整财务报表 fCJ:QK!
54.perform additional audit procedures 实施追加的审计程序 n AQB
55.audit risk 审计风险 IfF<8~~E
56.detection risk 检查风险 zq80}5%2CT
57.inappropriate audit opinion 不适当的审计意见 2BS2$#c>
58.material misstatement 重大的错报 wr~# rfH
59.tolerable misstatement 可容忍错报 4pJOJ!?
60.the acceptable level of detection risk 可接受的检查风险