1.audit 审计 xqj@T^y
2.attestation 鉴证 g|{Ru
3.credibility 可信赖程度 aslb^
4.audit of financial statements 财务报表审计 P9gAt4i
5.agreed-upon procedures 执行商定程序 ,/-DAo~O
6.high levels of assurance 高水平保证 \`?4PQ
7.compilation 编制 Q/l388'
8.reliability 可靠性 kznm$2 b
9.relevance 相关性 Y-y}gc_L
10.professional skepticism 职业谨慎 wEix 8Ow*
11.objectivity 客观性 {%
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12. professional competence 专业胜任能力 h(FFG%H(
13.Senior/CPA-in-charge 项目经理 ;+~Phdy
14.audit engagement letter 业务约定书 p=dM2>
15.recurring audit 连续审计 <xD6}h/
16.the client 委托人 $btk48a 7
17.change CPA 更换注册会计师 XNkZ^3mq
18.the existing CPA 现任注册会计师 E#yG}UWe
19.the successor CPA 后任注册会计师 pE]s>Ta
20.the preceding CPA前任注册会计师 r4pR[G._
21.issue the audit report 出具审计报告 CuYSvW
22.expert 专家 i)MJP
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23.the board of directors 董事会 "
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24.knowledge of the entity‘ s business 了解被审计单位情况 KD8,a+GL
25.assess material misstatement risks评估重大错报风险 q}p
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 bx3kd+J7
27.a general knowledge of —— 初步了解―――的情况 L
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28.a more knowledge of—— 进一步了解的情况 A~wVY
29.the prior year‘s working papers 以前年度工作底稿 DP
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30.minutes of meeting 会议纪要 R5rCCp
31.business risks 经营风险 3Ebkq[/*%
32.appropriateness 适当性 3\?yjL^
33.accounting estimate 会计估计 ,Y27uey{wa
34.management representations 管理层声明 aq]bF%7
35.going concern assumption 持续经营假设 90
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36.audit plan 审计计划 (x8D ]a
37.significant audit areas 重点审计领域 9:CM#N~?o
38.error 错误 IUwMIHq&sW
39.fraud舞弊 e`t-:~'
40.modified or additional procedures 修改或追加审计程序 x|A{|oFC
41.misappropriation of assets 侵占资产 6$\'
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42.transactions without substance 虚假交易 hR~~k~84
43.unusual pressures 异常压力 e-YMFJtoK}
44.the suspected noncompliance 涉嫌存在违法行为 V?-OI>
45.materialiy 重要性 K7]+. f
46.exceed the materiality level 超过重要性水平 =.6JvX<d1*
47.approach the materiality level 接近重要性水平 hdy
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48.an acceptably low level 可接受水平 kSU]~x
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 l#!6
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50.misstatements or omissions 错报或漏报 uzaDK
51.aggregate 总计 Aw7_diK^
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 /\UFJ
54.perform additional audit procedures 实施追加的审计程序 DBZ^n9
55.audit risk 审计风险 wT^Q O^.
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 nB#XQ8Nzx^
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 94GF8P
60.the acceptable level of detection risk 可接受的检查风险