1.audit 审计 @~YYD#'vNY
2.attestation 鉴证 FVaQEMZ^
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 EfCx`3~EX
5.agreed-upon procedures 执行商定程序 -"=U?>(
6.high levels of assurance 高水平保证 /5Oa,NS7
7.compilation 编制 Rb%8)t
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8.reliability 可靠性 YoBPLS`K
9.relevance 相关性 j4|N-:
10.professional skepticism 职业谨慎 P)Rh=U
11.objectivity 客观性 ;C3US)j
12. professional competence 专业胜任能力 $}>+kHoT{
13.Senior/CPA-in-charge 项目经理 +trC,D
14.audit engagement letter 业务约定书 CG Y]r.O*
15.recurring audit 连续审计 uRZ ZxZ
16.the client 委托人 -*
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17.change CPA 更换注册会计师 JM x>][xD
18.the existing CPA 现任注册会计师 Mxyb5h
19.the successor CPA 后任注册会计师 ]yK7PH-{L
20.the preceding CPA前任注册会计师 n%-R[vW
21.issue the audit report 出具审计报告 95A1:A^t
22.expert 专家 Yu)NO\3&
23.the board of directors 董事会 WtG~('g>&
24.knowledge of the entity‘ s business 了解被审计单位情况 "4riSxEyF
25.assess material misstatement risks评估重大错报风险 lku[dQdk
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 '8!YD?n
27.a general knowledge of —— 初步了解―――的情况 2+QY hdw
28.a more knowledge of—— 进一步了解的情况 VyzS^AHK
29.the prior year‘s working papers 以前年度工作底稿 "alyfyBu'M
30.minutes of meeting 会议纪要 $~VRza 8Q
31.business risks 经营风险 ;<Ar
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32.appropriateness 适当性 lI *o@wQg
33.accounting estimate 会计估计 5,_u/5Y4
34.management representations 管理层声明 b{L/4bu
35.going concern assumption 持续经营假设 :N4t49i
36.audit plan 审计计划 >qS9PX
37.significant audit areas 重点审计领域 Yw
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38.error 错误 NG "C&v
39.fraud舞弊 _+K_5
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40.modified or additional procedures 修改或追加审计程序 pA9+Cr!0Q
41.misappropriation of assets 侵占资产 i;/5Y'KZ
42.transactions without substance 虚假交易 jQ2Ot <
43.unusual pressures 异常压力 PsnWWj?c
44.the suspected noncompliance 涉嫌存在违法行为 oU056
45.materialiy 重要性 =t9\^RIx)?
46.exceed the materiality level 超过重要性水平 )Im#dVQs=
47.approach the materiality level 接近重要性水平 xe{!wX
48.an acceptably low level 可接受水平 iBF|&h(\
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 H*ow\
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50.misstatements or omissions 错报或漏报
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51.aggregate 总计 9$cWU_q{
52.subsequent events 期后事项 WY?[,_4U
53.adjust the financial statements 调整财务报表 QZ6D7tUc8
54.perform additional audit procedures 实施追加的审计程序 ok!L.ac
55.audit risk 审计风险 [DJ|`^eKD
56.detection risk 检查风险 xF;kTBRi
57.inappropriate audit opinion 不适当的审计意见 ';3{T:I
58.material misstatement 重大的错报 +x0!*3q
59.tolerable misstatement 可容忍错报 _ FpTFfB
60.the acceptable level of detection risk 可接受的检查风险