1.audit 审计 t\-|J SZ
2.attestation 鉴证 c$x>6&&L
3.credibility 可信赖程度 ZE9.r`
4.audit of financial statements 财务报表审计 V=<AI.Z:w
5.agreed-upon procedures 执行商定程序 Y]DC; ,
6.high levels of assurance 高水平保证 *Tr9pq%m
7.compilation 编制 -_= m j
8.reliability 可靠性 Q 3/J@MC
9.relevance 相关性 gux?P2f
10.professional skepticism 职业谨慎
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11.objectivity 客观性 I3u)y|Y=
12. professional competence 专业胜任能力 }s[`T
13.Senior/CPA-in-charge 项目经理 +
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14.audit engagement letter 业务约定书 }
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15.recurring audit 连续审计 nd&i9 l
16.the client 委托人 !|8"}ZF
17.change CPA 更换注册会计师 [Y.=bfV!
18.the existing CPA 现任注册会计师 z0Z1J8Qq6.
19.the successor CPA 后任注册会计师 U$;UW3-
20.the preceding CPA前任注册会计师 ]n3!%0]\
21.issue the audit report 出具审计报告 NryOdt tI
22.expert 专家 D@kf^1G
23.the board of directors 董事会 zbgGK7
24.knowledge of the entity‘ s business 了解被审计单位情况 d4p6.3
25.assess material misstatement risks评估重大错报风险 <v=s:^;C0
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 ]r
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27.a general knowledge of —— 初步了解―――的情况 /EuH2cy$l
28.a more knowledge of—— 进一步了解的情况 [s{[
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29.the prior year‘s working papers 以前年度工作底稿 ;]@Pm<f
30.minutes of meeting 会议纪要 r AE5.Q!u
31.business risks 经营风险 5vJxhBm/
32.appropriateness 适当性 F x^X(!)~]
33.accounting estimate 会计估计 g>l+oH[Tv|
34.management representations 管理层声明 wB&5q!{!
35.going concern assumption 持续经营假设 UuC-R)
36.audit plan 审计计划 #\_8y`{x
37.significant audit areas 重点审计领域 8H|ac[hXK2
38.error 错误 0T^0)c
39.fraud舞弊 cICfV,j
40.modified or additional procedures 修改或追加审计程序 UZ#oaD8H6
41.misappropriation of assets 侵占资产 ,RW`9+gx
42.transactions without substance 虚假交易 =3!o_
43.unusual pressures 异常压力 EWQLLH "h
44.the suspected noncompliance 涉嫌存在违法行为 7D1$cmtH
45.materialiy 重要性 D c;k)z=
46.exceed the materiality level 超过重要性水平 XUnw*3tPJ
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 #2Iag'4T
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 {e q378d
50.misstatements or omissions 错报或漏报 9Q!Z9n"8~)
51.aggregate 总计 \BN$WV
52.subsequent events 期后事项 $/|vbe,
53.adjust the financial statements 调整财务报表 w*&vH/D
54.perform additional audit procedures 实施追加的审计程序 1b86@f
55.audit risk 审计风险 tY:
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56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 WA0D#yuJ/
58.material misstatement 重大的错报 E@yo/S
59.tolerable misstatement 可容忍错报 PG}Roj
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60.the acceptable level of detection risk 可接受的检查风险