1.audit 审计 Q7XlFjzcm
2.attestation 鉴证 W4n(
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3.credibility 可信赖程度 }g_\?z3gt
4.audit of financial statements 财务报表审计 do=s=&T
5.agreed-upon procedures 执行商定程序 %2<u>=6byG
6.high levels of assurance 高水平保证 |!"qz$8fB
7.compilation 编制 F]6$4o[
8.reliability 可靠性 +~eybm;
9.relevance 相关性 P%Tffsl
10.professional skepticism 职业谨慎 `nEe-w^9)I
11.objectivity 客观性 ?qR11A};tG
12. professional competence 专业胜任能力 j2Uu8.8d
13.Senior/CPA-in-charge 项目经理 S)vNWBO
14.audit engagement letter 业务约定书 qfsu# R
15.recurring audit 连续审计 CyD)=e{
16.the client 委托人 K#4Toc#=V
17.change CPA 更换注册会计师 d2(3 ,
18.the existing CPA 现任注册会计师 OzS/J;[PO[
19.the successor CPA 后任注册会计师 %
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20.the preceding CPA前任注册会计师 zE1=*zO`
21.issue the audit report 出具审计报告 0=V
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22.expert 专家 d{
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23.the board of directors 董事会 jxTYW)E
24.knowledge of the entity‘ s business 了解被审计单位情况 #Hi$squJ
25.assess material misstatement risks评估重大错报风险 L2\NTNY
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 d0D*S?#8,C
27.a general knowledge of —— 初步了解―――的情况 AQIBg9y7
28.a more knowledge of—— 进一步了解的情况 B:=VMX~GE
29.the prior year‘s working papers 以前年度工作底稿 J0,;F9<C#X
30.minutes of meeting 会议纪要 1 JB
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31.business risks 经营风险 QB L| n+
32.appropriateness 适当性 zt/N)5\
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33.accounting estimate 会计估计 {`=k$1
34.management representations 管理层声明 10W6wIqK
35.going concern assumption 持续经营假设 n5;>e&
36.audit plan 审计计划 0.
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37.significant audit areas 重点审计领域 G'f5MP1
38.error 错误 ;cp,d~m rf
39.fraud舞弊 <_~e/+_.
40.modified or additional procedures 修改或追加审计程序 j-9Zzgr
41.misappropriation of assets 侵占资产 ~9DD=5\
42.transactions without substance 虚假交易 l-<EG9m@
43.unusual pressures 异常压力 O7lFg;9c`
44.the suspected noncompliance 涉嫌存在违法行为 ^s_7-p])(
45.materialiy 重要性 S0mzDLgE
46.exceed the materiality level 超过重要性水平 Ji7<UJ30x
47.approach the materiality level 接近重要性水平 "ot#g"
48.an acceptably low level 可接受水平 V3c7F4\
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 $ uqB.f$
50.misstatements or omissions 错报或漏报 _q=ua;I&
51.aggregate 总计 }B@44HdY
52.subsequent events 期后事项 $c }-/U 8
53.adjust the financial statements 调整财务报表 <db>~@;X!
54.perform additional audit procedures 实施追加的审计程序 y{Vh?Z<E
55.audit risk 审计风险 'ocPG.PaU
56.detection risk 检查风险 ?z0N-A2C2
57.inappropriate audit opinion 不适当的审计意见 <#~n5W{l
58.material misstatement 重大的错报 +~f=L- >
59.tolerable misstatement 可容忍错报 <P.'r,"[
60.the acceptable level of detection risk 可接受的检查风险