1.audit 审计 7~FHn'xt
2.attestation 鉴证
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3.credibility 可信赖程度 Y6&v&dA;
4.audit of financial statements 财务报表审计 KJV8y"^=Q
5.agreed-upon procedures 执行商定程序 ?QmtZG.$
6.high levels of assurance 高水平保证 "{r8'qn
7.compilation 编制 G^tazAEfo
8.reliability 可靠性 P
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9.relevance 相关性 <$yA*
10.professional skepticism 职业谨慎 q01 L{~>bz
11.objectivity 客观性 P))B
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12. professional competence 专业胜任能力 0VcHz$
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13.Senior/CPA-in-charge 项目经理 I5q$QQK
14.audit engagement letter 业务约定书 f]#\&"
15.recurring audit 连续审计 S
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16.the client 委托人 \c<;!vkZ04
17.change CPA 更换注册会计师 ,@c1X:
18.the existing CPA 现任注册会计师 -yB}(69
19.the successor CPA 后任注册会计师 {?`7D:]`^
20.the preceding CPA前任注册会计师 o5p{ O>D[z
21.issue the audit report 出具审计报告 ~h_
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22.expert 专家 \#(1IC`as
23.the board of directors 董事会 ~CT]&({
24.knowledge of the entity‘ s business 了解被审计单位情况 +Eh.PWEe
25.assess material misstatement risks评估重大错报风险 "d:rPJT)(@
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 h$kz3r;b,"
27.a general knowledge of —— 初步了解―――的情况 *ma
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28.a more knowledge of—— 进一步了解的情况 sWo}Xq#
29.the prior year‘s working papers 以前年度工作底稿 Mib.,J~
30.minutes of meeting 会议纪要 Nd]F 33|X
31.business risks 经营风险 j&,Gv@
32.appropriateness 适当性 LT<2 n.S
33.accounting estimate 会计估计 u {_, S3Aa
34.management representations 管理层声明 J/'Fj?
35.going concern assumption 持续经营假设 ~9 .=t '
36.audit plan 审计计划 2zqaR[C
37.significant audit areas 重点审计领域 >STthPO
38.error 错误 EP#2it]0]
39.fraud舞弊 >U,&V%y
40.modified or additional procedures 修改或追加审计程序 ed`"xm
41.misappropriation of assets 侵占资产 L&DjNu`!9
42.transactions without substance 虚假交易 a51e~mg Z`
43.unusual pressures 异常压力 lwq:0Rj@Q
44.the suspected noncompliance 涉嫌存在违法行为 ",3v%$>
45.materialiy 重要性 :-}K:ucaj
46.exceed the materiality level 超过重要性水平 V
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47.approach the materiality level 接近重要性水平 QZ l#^-on
48.an acceptably low level 可接受水平 7JGc9K+Av
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 zI4rAsysL
50.misstatements or omissions 错报或漏报 _i {Y0d+
51.aggregate 总计 4?1Qe\A^
52.subsequent events 期后事项 R1X'}#mU
53.adjust the financial statements 调整财务报表 s-#E
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54.perform additional audit procedures 实施追加的审计程序 $uHQl#!;
55.audit risk 审计风险 X#t tDB
56.detection risk 检查风险 h40;Q<D
57.inappropriate audit opinion 不适当的审计意见 *sOb I(&
58.material misstatement 重大的错报 `jGeS[FhR
59.tolerable misstatement 可容忍错报 uVUU1@
60.the acceptable level of detection risk 可接受的检查风险