1.audit 审计 ;x<5F+b
2.attestation 鉴证 _V2^0CZ
3.credibility 可信赖程度 ^b M\:z"M
4.audit of financial statements 财务报表审计 oW}nr<G{<
5.agreed-upon procedures 执行商定程序 m}UcF oaO
6.high levels of assurance 高水平保证 F
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7.compilation 编制 (Q5rOrA"
8.reliability 可靠性 Q};n%&n&
9.relevance 相关性 #ovausK[7
10.professional skepticism 职业谨慎 -L-#-dK'
11.objectivity 客观性 }b5omHUE%
12. professional competence 专业胜任能力 ^VC/tJ
13.Senior/CPA-in-charge 项目经理 y+\kZIqX
14.audit engagement letter 业务约定书 Vc[aNpE
15.recurring audit 连续审计 jgvzp
16.the client 委托人 !hs33@*u~
17.change CPA 更换注册会计师 ^ps6\>=0cW
18.the existing CPA 现任注册会计师 noNJ+0S
19.the successor CPA 后任注册会计师 4,,DA2^!
20.the preceding CPA前任注册会计师 #fYRsVQ
21.issue the audit report 出具审计报告 e
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22.expert 专家 bO i-QD
23.the board of directors 董事会 c"O4=[N: ;
24.knowledge of the entity‘ s business 了解被审计单位情况 zRU9Q2Y
25.assess material misstatement risks评估重大错报风险 lR
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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 (ZPl~ZO
27.a general knowledge of —— 初步了解―――的情况 <ni_78
28.a more knowledge of—— 进一步了解的情况 0OXl`V`w
29.the prior year‘s working papers 以前年度工作底稿 `@q\R-`
30.minutes of meeting 会议纪要 h;+{0a
31.business risks 经营风险 p4F%FS:`
32.appropriateness 适当性 ?gsPHP US
33.accounting estimate 会计估计
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34.management representations 管理层声明 l
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35.going concern assumption 持续经营假设 eMV{rFmT
36.audit plan 审计计划 KqN;a i,F
37.significant audit areas 重点审计领域 MY60
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38.error 错误 L6?~<#-m\M
39.fraud舞弊 T@Bu Fr`]<
40.modified or additional procedures 修改或追加审计程序 )3 I~6ar
41.misappropriation of assets 侵占资产 9u6VN]divB
42.transactions without substance 虚假交易 0 <E2^
43.unusual pressures 异常压力 Kv9$c(~#
44.the suspected noncompliance 涉嫌存在违法行为 (@ 1>G
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45.materialiy 重要性 *HsA.W~2W
46.exceed the materiality level 超过重要性水平 v<Ywfb
47.approach the materiality level 接近重要性水平 X"jL
48.an acceptably low level 可接受水平 0HO'%'Ga*
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ?f$U8A4lp
50.misstatements or omissions 错报或漏报 p[O\}MAd#
51.aggregate 总计 vX7U|zy
52.subsequent events 期后事项 VA>0Y
53.adjust the financial statements 调整财务报表 1COSbi]
54.perform additional audit procedures 实施追加的审计程序 $bDaZGy
55.audit risk 审计风险 dB)-qL8,2
56.detection risk 检查风险 3ey.r%n
57.inappropriate audit opinion 不适当的审计意见 q@G}Hjn
58.material misstatement 重大的错报 74
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59.tolerable misstatement 可容忍错报 1V wcJd
60.the acceptable level of detection risk 可接受的检查风险