1.audit 审计 j+i\bks
2.attestation 鉴证 i?p$H0b n
3.credibility 可信赖程度 @6Y?\Wx$w
4.audit of financial statements 财务报表审计 j8v8uZ;x
5.agreed-upon procedures 执行商定程序 F|
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6.high levels of assurance 高水平保证
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7.compilation 编制 )tC5Hijq,
8.reliability 可靠性 k : (SCHf
9.relevance 相关性 du<tGsy
10.professional skepticism 职业谨慎 H[6:_**?o
11.objectivity 客观性 VACQ+
12. professional competence 专业胜任能力 pR*VdC _mY
13.Senior/CPA-in-charge 项目经理 Km qMFB62
14.audit engagement letter 业务约定书 =:xW>@bh|
15.recurring audit 连续审计 j@n)kPo,1
16.the client 委托人 kYzIp
17.change CPA 更换注册会计师 F |'>NL-=
18.the existing CPA 现任注册会计师 kjTduZ/3 "
19.the successor CPA 后任注册会计师 z6KCv (zvB
20.the preceding CPA前任注册会计师 , R k9 N
21.issue the audit report 出具审计报告 \o z#l'z
22.expert 专家 5Mro
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23.the board of directors 董事会 /K+r?
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24.knowledge of the entity‘ s business 了解被审计单位情况 I:=S 0&%)
25.assess material misstatement risks评估重大错报风险 J?*1*h
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 vNyf64)
27.a general knowledge of —— 初步了解―――的情况 !{ y@od@T
28.a more knowledge of—— 进一步了解的情况 2Z+Wu3#
29.the prior year‘s working papers 以前年度工作底稿 0eT(J7[ <
30.minutes of meeting 会议纪要 d6Ht2
31.business risks 经营风险 xsIY7Ss U
32.appropriateness 适当性 `LrHKb
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33.accounting estimate 会计估计 _~'=C#XI)
34.management representations 管理层声明 J9\Cm!H
35.going concern assumption 持续经营假设 4V{:uuI;f
36.audit plan 审计计划 Ow+GS{-q
37.significant audit areas 重点审计领域 tZ]?^_Y1
38.error 错误 Lm iOhx
39.fraud舞弊 35h 8O,Y
40.modified or additional procedures 修改或追加审计程序 ]3D0R;
41.misappropriation of assets 侵占资产 BGvre' 67
42.transactions without substance 虚假交易 _( '=b /
43.unusual pressures 异常压力 ^%d\q
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44.the suspected noncompliance 涉嫌存在违法行为 9e<.lb^tP
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 NN%*b yK
47.approach the materiality level 接近重要性水平 Me r/G2#
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48.an acceptably low level 可接受水平 /fKx} }g)
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 xipU8'ac/
50.misstatements or omissions 错报或漏报 0.\/\V:H6
51.aggregate 总计 ZJnYIK
52.subsequent events 期后事项 5Y.)("1f}f
53.adjust the financial statements 调整财务报表 -z
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54.perform additional audit procedures 实施追加的审计程序 DEBB()6,
55.audit risk 审计风险 I&fozO
56.detection risk 检查风险 S4Pxc
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57.inappropriate audit opinion 不适当的审计意见 EGGWrl}1
58.material misstatement 重大的错报 g&^quZ"H
59.tolerable misstatement 可容忍错报 Z&G+bdA>,
60.the acceptable level of detection risk 可接受的检查风险
