1.audit 审计 kO{A]LnAH
2.attestation 鉴证 $bI VD
3.credibility 可信赖程度 =3$JeNK9
4.audit of financial statements 财务报表审计 =e=sK'NvD
5.agreed-upon procedures 执行商定程序 .t*MGUg
6.high levels of assurance 高水平保证 5,cq-`
7.compilation 编制 m/O
u
$
8.reliability 可靠性 JWoNP/v6
9.relevance 相关性 @W[`^jfQ
10.professional skepticism 职业谨慎 J,Du:|3o
11.objectivity 客观性 v^1_'PAXu
12. professional competence 专业胜任能力 Aj((tMJNOw
13.Senior/CPA-in-charge 项目经理 Clr~:2g\
14.audit engagement letter 业务约定书 ZjF5*A8l
15.recurring audit 连续审计 lqh+yX%*
16.the client 委托人 `n7*6l<k~4
17.change CPA 更换注册会计师 P /|2s
18.the existing CPA 现任注册会计师 -7,xjn
19.the successor CPA 后任注册会计师 1O3"W;SR<:
20.the preceding CPA前任注册会计师 OPOL-2<wiy
21.issue the audit report 出具审计报告 MKzIY:ug
22.expert 专家 21M
r2-#z
23.the board of directors 董事会
b
)/,
24.knowledge of the entity‘ s business 了解被审计单位情况 Teh
_
25.assess material misstatement risks评估重大错报风险 ,j\1UAa
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 D]X&Va
27.a general knowledge of —— 初步了解―――的情况 $L%gQkz_
28.a more knowledge of—— 进一步了解的情况 vncLB&@7
29.the prior year‘s working papers 以前年度工作底稿 Q{-T;T
30.minutes of meeting 会议纪要 u}Kc>/AF
31.business risks 经营风险 *{[jO&&J
32.appropriateness 适当性 5q4sxY9T
33.accounting estimate 会计估计 '*gY45yT`
34.management representations 管理层声明 qM
%l
35.going concern assumption 持续经营假设 F7[ 55RcP
36.audit plan 审计计划 'b(V8x
37.significant audit areas 重点审计领域 6?8x[l*5M
38.error 错误 n1n->l*HGP
39.fraud舞弊 jyB^a;-
40.modified or additional procedures 修改或追加审计程序 q$IgkL
41.misappropriation of assets 侵占资产 0*$? =E
42.transactions without substance 虚假交易 |uL"/cMW7
43.unusual pressures 异常压力 ip.aM#
44.the suspected noncompliance 涉嫌存在违法行为 <g9@iUOI
45.materialiy 重要性 [C_Dv-
d
46.exceed the materiality level 超过重要性水平 H|@R+
47.approach the materiality level 接近重要性水平 >wx
1M1
48.an acceptably low level 可接受水平 kq+`.
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 X|]
&K
50.misstatements or omissions 错报或漏报 J
R>v
51.aggregate 总计 K`%{(^}.
52.subsequent events 期后事项 (.[HE
~ s?
53.adjust the financial statements 调整财务报表 Rf*cW&}%
54.perform additional audit procedures 实施追加的审计程序 fbv%&z
55.audit risk 审计风险 (rF XzCI
56.detection risk 检查风险 Igb@aGA
57.inappropriate audit opinion 不适当的审计意见 QxUsdF?p
58.material misstatement 重大的错报 * F[;D7sZ~
59.tolerable misstatement 可容忍错报 i_<