1.audit 审计 2S3F]fG0
2.attestation 鉴证 rxA<\h,A
3.credibility 可信赖程度 Aj_}B.
4.audit of financial statements 财务报表审计 !=pemLvH
5.agreed-upon procedures 执行商定程序 j#,O,\
6.high levels of assurance 高水平保证 6._):[_2
7.compilation 编制 Bb)J8,LQ
8.reliability 可靠性 _4+1c5Q!
9.relevance 相关性 BKk* <WMD
10.professional skepticism 职业谨慎 9z#IdY$a
11.objectivity 客观性 xS'So7: h
12. professional competence 专业胜任能力 )? xg =o/?
13.Senior/CPA-in-charge 项目经理 [}D) 73h`
14.audit engagement letter 业务约定书 9 +6"<r!
15.recurring audit 连续审计 k95vgn%
16.the client 委托人 d hy= x
17.change CPA 更换注册会计师 We|*s2!
18.the existing CPA 现任注册会计师 /e }k7U,^
19.the successor CPA 后任注册会计师 X
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20.the preceding CPA前任注册会计师 +e\u4k {3V
21.issue the audit report 出具审计报告 4'M#m|V
22.expert 专家 %zGPF
23.the board of directors 董事会 8wOr`ho B
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 W! g
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 b\?`721BG
27.a general knowledge of —— 初步了解―――的情况 Y*6*;0Kx
28.a more knowledge of—— 进一步了解的情况 q:( K^
29.the prior year‘s working papers 以前年度工作底稿 9iUw7-)
30.minutes of meeting 会议纪要 Y:wds=lA
31.business risks 经营风险 < mxUgU
32.appropriateness 适当性 _Uq'eZol
33.accounting estimate 会计估计 ^U1;5+2G+~
34.management representations 管理层声明 ;Zw28!#Rt
35.going concern assumption 持续经营假设 Pdv&X*KA
36.audit plan 审计计划 xg8<b
37.significant audit areas 重点审计领域 l!1bmg #]$
38.error 错误 7W*OyH^
39.fraud舞弊 `J C!u c
40.modified or additional procedures 修改或追加审计程序 0o#lB^e;l
41.misappropriation of assets 侵占资产 wG B'c's*
42.transactions without substance 虚假交易 2b<0g@ ~X
43.unusual pressures 异常压力 975KRnj
44.the suspected noncompliance 涉嫌存在违法行为 0
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45.materialiy 重要性 L .5GX 29
46.exceed the materiality level 超过重要性水平 = #`FXO1C
47.approach the materiality level 接近重要性水平 0Bll6Rd
48.an acceptably low level 可接受水平 ixp %aRRP
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 m+L:\mvA
50.misstatements or omissions 错报或漏报 ) }EwEM
51.aggregate 总计 ?lTQjw{
52.subsequent events 期后事项 (wTg aV1
53.adjust the financial statements 调整财务报表 [wEx jLW
54.perform additional audit procedures 实施追加的审计程序 _*+M'3&=
55.audit risk 审计风险 X d4~N:
56.detection risk 检查风险 {*: C$"L
57.inappropriate audit opinion 不适当的审计意见 giPyo"SD
58.material misstatement 重大的错报 ow&R~_
59.tolerable misstatement 可容忍错报 /<n_X:[)
60.the acceptable level of detection risk 可接受的检查风险
