1.audit 审计 Id>I.e4
2.attestation 鉴证 6TXTJ]er
3.credibility 可信赖程度 V?jWp$
4.audit of financial statements 财务报表审计 2r]o>X
5.agreed-upon procedures 执行商定程序 |0X~D}r|J
6.high levels of assurance 高水平保证 6JRFYgI
7.compilation 编制 tbfwgK
8.reliability 可靠性 S0LaQ<9.
9.relevance 相关性 /#q6.du
10.professional skepticism 职业谨慎 `_]Ul I_h
11.objectivity 客观性 =8"xQ>D62
12. professional competence 专业胜任能力 }KNBqPo4B
13.Senior/CPA-in-charge 项目经理 gkca
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14.audit engagement letter 业务约定书 #>sIXY
15.recurring audit 连续审计 i.KRw6
16.the client 委托人 "x0KiIoPk
17.change CPA 更换注册会计师 QNx xW2+
18.the existing CPA 现任注册会计师 YTr+"\CkA
19.the successor CPA 后任注册会计师 glBS|b$\:
20.the preceding CPA前任注册会计师 $ERiBALN:
21.issue the audit report 出具审计报告 H7meI9L
22.expert 专家 _NpxV'E
23.the board of directors 董事会 hrXk 7}9
24.knowledge of the entity‘ s business 了解被审计单位情况 K `A8N
25.assess material misstatement risks评估重大错报风险 mHH>qW{`
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;0uiO.
27.a general knowledge of —— 初步了解―――的情况 ~]n=TEJ>
28.a more knowledge of—— 进一步了解的情况 8]bLp
29.the prior year‘s working papers 以前年度工作底稿 : JSuC
30.minutes of meeting 会议纪要 M~+DxnJ=
31.business risks 经营风险 dx$+,R~y
32.appropriateness 适当性 !!cN4X
33.accounting estimate 会计估计 ::-*~CH)
34.management representations 管理层声明 n?9FJOqi
35.going concern assumption 持续经营假设 +c__U
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36.audit plan 审计计划 %c8@
37.significant audit areas 重点审计领域 8==_43
38.error 错误 }_7
39.fraud舞弊 VssWtL
40.modified or additional procedures 修改或追加审计程序 _g'x=VJF
41.misappropriation of assets 侵占资产 ySF^^X$J
42.transactions without substance 虚假交易 \BO6.;jA
43.unusual pressures 异常压力 +
/" \.wYv
44.the suspected noncompliance 涉嫌存在违法行为 j[dgY1yE:
45.materialiy 重要性 h
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46.exceed the materiality level 超过重要性水平 ,/!^ZS*
47.approach the materiality level 接近重要性水平 p\.IP2+c
48.an acceptably low level 可接受水平 D6C h6i5$
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 Q^* 33
50.misstatements or omissions 错报或漏报 . lNf.x#u
51.aggregate 总计 P'*Fd3B#A=
52.subsequent events 期后事项 kdhwnO
53.adjust the financial statements 调整财务报表 Q\btl/?
54.perform additional audit procedures 实施追加的审计程序 iO2jT+i
55.audit risk 审计风险 Gi*_
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56.detection risk 检查风险 \p]B8hL
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57.inappropriate audit opinion 不适当的审计意见 Py?Q::
58.material misstatement 重大的错报 7<Y aw,G
59.tolerable misstatement 可容忍错报 nyBT4e
60.the acceptable level of detection risk 可接受的检查风险