1.audit 审计 Z0(}doh
2.attestation 鉴证 5y1:oiE/
3.credibility 可信赖程度 &'0|U{|
4.audit of financial statements 财务报表审计 ^xpiNP!?a
5.agreed-upon procedures 执行商定程序 G(;C~kHX
6.high levels of assurance 高水平保证 >=WlrmI
7.compilation 编制 !^,<nP
8.reliability 可靠性 65~X!90k
9.relevance 相关性 w7;,+Jq
10.professional skepticism 职业谨慎 U)3*7D
11.objectivity 客观性 ;mi+[`E
12. professional competence 专业胜任能力 `u *:wJsv
13.Senior/CPA-in-charge 项目经理 LXGlG
14.audit engagement letter 业务约定书 :'F7^
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15.recurring audit 连续审计 xv+47.?N
16.the client 委托人 +@j@# ~=K
17.change CPA 更换注册会计师 $z"1&y)
18.the existing CPA 现任注册会计师 MoFAQe
19.the successor CPA 后任注册会计师 Pr!H>dH8o
20.the preceding CPA前任注册会计师 qi&;2Yv
21.issue the audit report 出具审计报告 "SV#e4C.
22.expert 专家 "s6\l~+9l
23.the board of directors 董事会 o~(/Twxam
24.knowledge of the entity‘ s business 了解被审计单位情况 Q.$|TbVfds
25.assess material misstatement risks评估重大错报风险 nKO4o8js{{
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 Cd"cU~HAB
27.a general knowledge of —— 初步了解―――的情况 \d,wcL
28.a more knowledge of—— 进一步了解的情况 y>5??q
29.the prior year‘s working papers 以前年度工作底稿 ^`MGlI}
30.minutes of meeting 会议纪要 >[D(<b(U&
31.business risks 经营风险 |P>Yf
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32.appropriateness 适当性 dpTeF`N
33.accounting estimate 会计估计 t.ci!#/d
34.management representations 管理层声明 uE]kv
35.going concern assumption 持续经营假设 /3!c
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36.audit plan 审计计划 V*C%r:5 ,v
37.significant audit areas 重点审计领域 lDV}vuM<4
38.error 错误 >,&@j,?']
39.fraud舞弊 RdirEH*H
40.modified or additional procedures 修改或追加审计程序 8(b
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41.misappropriation of assets 侵占资产 /ZeN\ybx
42.transactions without substance 虚假交易 T"tR*2HwSd
43.unusual pressures 异常压力 >p[skN
44.the suspected noncompliance 涉嫌存在违法行为 w`Ss MI
45.materialiy 重要性 3 utv
46.exceed the materiality level 超过重要性水平 6N<v&7cSB
47.approach the materiality level 接近重要性水平 KbcmK(`_
48.an acceptably low level 可接受水平 WkF60'Hf
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 )qL UHE=
50.misstatements or omissions 错报或漏报 hbOyrjanx
51.aggregate 总计 [ljC S
52.subsequent events 期后事项 ]
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53.adjust the financial statements 调整财务报表 M(8Mj[>>Rj
54.perform additional audit procedures 实施追加的审计程序 xX5EhVR
55.audit risk 审计风险 1e
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56.detection risk 检查风险 \a}_=O
57.inappropriate audit opinion 不适当的审计意见 ~@Wg3'&
58.material misstatement 重大的错报 3`mM0,fY
59.tolerable misstatement 可容忍错报 z^etH/]Sy
60.the acceptable level of detection risk 可接受的检查风险