1.audit 审计 2T}FX4
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2.attestation 鉴证 Zz56=ZX*_
3.credibility 可信赖程度 (r$QQO)/
4.audit of financial statements 财务报表审计 1Yy*G-7}
5.agreed-upon procedures 执行商定程序 DP4l
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6.high levels of assurance 高水平保证 }#9 |au`
7.compilation 编制 >s"kL^
8.reliability 可靠性 U%_6'5s{^
9.relevance 相关性 BG2Z'WOH
10.professional skepticism 职业谨慎 j:'!P<#
11.objectivity 客观性 KS(Ms*k;'
12. professional competence 专业胜任能力 ,ikn%l#cm
13.Senior/CPA-in-charge 项目经理 Xc7Qu?}
14.audit engagement letter 业务约定书 w0$l3^}z
15.recurring audit 连续审计 R,[+9U|4V
16.the client 委托人 {$^Lb4O[V
17.change CPA 更换注册会计师 wq`\p['Q,
18.the existing CPA 现任注册会计师 DwH=ln=
19.the successor CPA 后任注册会计师 ,Y2){8#l
20.the preceding CPA前任注册会计师 S[oRq
21.issue the audit report 出具审计报告 "Yf?33UNZ
22.expert 专家 T|lyjX$Q]9
23.the board of directors 董事会 ?c#v'c^=h
24.knowledge of the entity‘ s business 了解被审计单位情况 KiG/XnS
25.assess material misstatement risks评估重大错报风险 9A1w5|X
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 "Kt[jV;6
27.a general knowledge of —— 初步了解―――的情况 AJ-~F>gn
28.a more knowledge of—— 进一步了解的情况 z}*74lhF
29.the prior year‘s working papers 以前年度工作底稿 ?u /i8
30.minutes of meeting 会议纪要 O8S"B6?$~'
31.business risks 经营风险 >,%7bq=T!
32.appropriateness 适当性 XW9
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33.accounting estimate 会计估计 OX/}j_8E^(
34.management representations 管理层声明 .=-K7.X.)
35.going concern assumption 持续经营假设 Vch!&8xii
36.audit plan 审计计划 \ .jT"Z~
37.significant audit areas 重点审计领域 ,R;wk=k
38.error 错误 5T;,wQ<
39.fraud舞弊 Cn(0ID+3f
40.modified or additional procedures 修改或追加审计程序 B~2\v%J
41.misappropriation of assets 侵占资产 ;yK:.Vg
42.transactions without substance 虚假交易 9Fm><,0'u
43.unusual pressures 异常压力 aj*%$!
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44.the suspected noncompliance 涉嫌存在违法行为 3RTraF
45.materialiy 重要性 {BKr/) H
46.exceed the materiality level 超过重要性水平 iv62Fs'
47.approach the materiality level 接近重要性水平 XDi[Iyj
48.an acceptably low level 可接受水平 1u0NG)*f
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 r)Sw
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50.misstatements or omissions 错报或漏报 =1Mh%/y
51.aggregate 总计 g>*t"Rf:
52.subsequent events 期后事项 )51H\o
53.adjust the financial statements 调整财务报表 /IN/SZx
54.perform additional audit procedures 实施追加的审计程序 <xeo9'k6&
55.audit risk 审计风险 |J#mgA}(
56.detection risk 检查风险 |k^ *
57.inappropriate audit opinion 不适当的审计意见 {|J'd+
58.material misstatement 重大的错报 >O&:[CgEF
59.tolerable misstatement 可容忍错报 Qv
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60.the acceptable level of detection risk 可接受的检查风险