1.audit 审计 [9^e
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2.attestation 鉴证 xwH`alu
3.credibility 可信赖程度 uNg.y$>CX
4.audit of financial statements 财务报表审计 ]H[\~J
5.agreed-upon procedures 执行商定程序 ?Gfe?
6.high levels of assurance 高水平保证 5i?U-
7.compilation 编制 [_-K
8.reliability 可靠性 K_}acU
9.relevance 相关性 Hkt'~L*
10.professional skepticism 职业谨慎 bwFc>{Wo5
11.objectivity 客观性 /K<Nlxcm
12. professional competence 专业胜任能力 Nj\WvKG
13.Senior/CPA-in-charge 项目经理 78-:hk
14.audit engagement letter 业务约定书 @~ L.m}GF
15.recurring audit 连续审计 Yw<:I&
16.the client 委托人 R[;Z<K\Nn?
17.change CPA 更换注册会计师 o*xEaD
18.the existing CPA 现任注册会计师 0oMMJ6"i
19.the successor CPA 后任注册会计师 48`<{|r{
20.the preceding CPA前任注册会计师 =qvU9p2o
21.issue the audit report 出具审计报告 /<Et
22.expert 专家 r%9Sx:F
23.the board of directors 董事会 B!v1gh
24.knowledge of the entity‘ s business 了解被审计单位情况 =3p h:t
25.assess material misstatement risks评估重大错报风险 ~^*tIIOX
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O7sn>uO
27.a general knowledge of —— 初步了解―――的情况 AF-.Nwp
28.a more knowledge of—— 进一步了解的情况 m
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29.the prior year‘s working papers 以前年度工作底稿 {cA )jW\'
30.minutes of meeting 会议纪要 x{}m)2[ Y
31.business risks 经营风险 HApP*1J^c
32.appropriateness 适当性 <k!G%R<9
33.accounting estimate 会计估计 .Yx.Lm}
34.management representations 管理层声明 6z
*L9Vy($
35.going concern assumption 持续经营假设 zU%aobZ
36.audit plan 审计计划 uJ$,e5q
37.significant audit areas 重点审计领域 ;xc
38.error 错误 L"a#Uu8
39.fraud舞弊 |7-tUHMo[
40.modified or additional procedures 修改或追加审计程序 S}/CzQ
41.misappropriation of assets 侵占资产 :jPAA`,
42.transactions without substance 虚假交易 : Ej IV]e
43.unusual pressures 异常压力 C&T3vM
44.the suspected noncompliance 涉嫌存在违法行为 4C:YEX~
45.materialiy 重要性 mx yT==E
46.exceed the materiality level 超过重要性水平 Mx
}(w\\T
47.approach the materiality level 接近重要性水平 QQ9Q[c
48.an acceptably low level 可接受水平 r4s R5p]|
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 *)1,W+A5L
50.misstatements or omissions 错报或漏报 slx^" BF^
51.aggregate 总计 :FSkXe2yy0
52.subsequent events 期后事项 pLU>vQA
53.adjust the financial statements 调整财务报表 9=SZL~#CE
54.perform additional audit procedures 实施追加的审计程序 %WNy=V9txp
55.audit risk 审计风险 `6A"eDa
56.detection risk 检查风险 |]Xw1.S.L
57.inappropriate audit opinion 不适当的审计意见 k#.co~kS
58.material misstatement 重大的错报 ZS-9|EA<
59.tolerable misstatement 可容忍错报 i469<^A
60.the acceptable level of detection risk 可接受的检查风险