1.audit 审计 KkF3E*q\H
2.attestation 鉴证
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3.credibility 可信赖程度 MUeS8:q-N
4.audit of financial statements 财务报表审计 !K~L&.\T
5.agreed-upon procedures 执行商定程序 -eA3o2'
6.high levels of assurance 高水平保证 >.fN@8[
7.compilation 编制 M10u?
8.reliability 可靠性 <jnra4>
9.relevance 相关性 ;Bs^+R7
10.professional skepticism 职业谨慎 F: P&hK
11.objectivity 客观性 rP=!!fC1;
12. professional competence 专业胜任能力 , id`=L=
13.Senior/CPA-in-charge 项目经理 \i
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14.audit engagement letter 业务约定书 /P8`)?f~y
15.recurring audit 连续审计 `Qc_]CWYH
16.the client 委托人 SjZ?keKZ
17.change CPA 更换注册会计师 LM~,`#3 Ru
18.the existing CPA 现任注册会计师 y9 >?
19.the successor CPA 后任注册会计师 =)p/p6
20.the preceding CPA前任注册会计师 u40k9vh
21.issue the audit report 出具审计报告 `B4Px|3
22.expert 专家 :M %s:,]R
23.the board of directors 董事会 b
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24.knowledge of the entity‘ s business 了解被审计单位情况 UhX`BGpM{
25.assess material misstatement risks评估重大错报风险
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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 :2\H>^u V
27.a general knowledge of —— 初步了解―――的情况 >UQ`@GdafR
28.a more knowledge of—— 进一步了解的情况 3XeCaq'N
29.the prior year‘s working papers 以前年度工作底稿 unUCn5hJ=
30.minutes of meeting 会议纪要 7T)J{:+0!|
31.business risks 经营风险 B 3Yj
32.appropriateness 适当性 BWz7m9 T
33.accounting estimate 会计估计 ,iUYsY
34.management representations 管理层声明 KT5"/fv
35.going concern assumption 持续经营假设 F%v?,`_&I
36.audit plan 审计计划 BU|
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37.significant audit areas 重点审计领域 z+J4XpX0,
38.error 错误 6-'Y*
39.fraud舞弊 }k-rOi'jL
40.modified or additional procedures 修改或追加审计程序 g[W` 4
41.misappropriation of assets 侵占资产 xzGs% 01]
42.transactions without substance 虚假交易 wF`9}9q
43.unusual pressures 异常压力 &>!WhC16
44.the suspected noncompliance 涉嫌存在违法行为 9bDxml1
45.materialiy 重要性 ,B,2t u2
46.exceed the materiality level 超过重要性水平 Ef }rMkv
47.approach the materiality level 接近重要性水平 <AzM~]"3
48.an acceptably low level 可接受水平 P9wx`x""k
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 gda3{g7<)
50.misstatements or omissions 错报或漏报 u/D=&"tL
51.aggregate 总计 Xu 1tN9:oE
52.subsequent events 期后事项 ^ H,o I*
53.adjust the financial statements 调整财务报表 [}/\W `C
54.perform additional audit procedures 实施追加的审计程序 u.}z}'-
55.audit risk 审计风险 {FavF 9O
56.detection risk 检查风险 ={a8=E!;
57.inappropriate audit opinion 不适当的审计意见 p^LUy LG`
58.material misstatement 重大的错报 NINaOs
59.tolerable misstatement 可容忍错报 [y>;[K
60.the acceptable level of detection risk 可接受的检查风险
