1.audit 审计 o1Bn^
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2.attestation 鉴证 4Zz%vY
3.credibility 可信赖程度 L]wWJL
4.audit of financial statements 财务报表审计 D-{;;<nIr`
5.agreed-upon procedures 执行商定程序 }BF!!*
6.high levels of assurance 高水平保证 #&V7CYJ
7.compilation 编制 " ^v/Y
8.reliability 可靠性 $|kq{@<
9.relevance 相关性 #Hn<4g"AjM
10.professional skepticism 职业谨慎 YmrrZ&]q
11.objectivity 客观性 3,ihVVr&P
12. professional competence 专业胜任能力 s$%t*T2J>
13.Senior/CPA-in-charge 项目经理 a0wSXd
14.audit engagement letter 业务约定书 g mdJ8$
15.recurring audit 连续审计 6?;U[eV
16.the client 委托人 :B^YK].
17.change CPA 更换注册会计师 UL{+mp
18.the existing CPA 现任注册会计师 M~rN17S
19.the successor CPA 后任注册会计师 hgYi ,e
20.the preceding CPA前任注册会计师 gxKL
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21.issue the audit report 出具审计报告 FUt{-H!<
22.expert 专家 oI\Lepl*
23.the board of directors 董事会 EZ,Tc;f=
24.knowledge of the entity‘ s business 了解被审计单位情况 HZINsIm!?
25.assess material misstatement risks评估重大错报风险 <{ER#}b:O
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 Zz,j,w0 Z
27.a general knowledge of —— 初步了解―――的情况 u%t/W0xi
28.a more knowledge of—— 进一步了解的情况 CpE LLA<
29.the prior year‘s working papers 以前年度工作底稿 "[wkjNf%
30.minutes of meeting 会议纪要 `EXo =Dqc
31.business risks 经营风险 Arr(rM
32.appropriateness 适当性 8O[br@h:5
33.accounting estimate 会计估计
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34.management representations 管理层声明 X-,mNvz
35.going concern assumption 持续经营假设 jv;8Mm
36.audit plan 审计计划 Y>J$OA:
37.significant audit areas 重点审计领域 >='y+68
38.error 错误 Ad}Nc"O
39.fraud舞弊 WMw|lV r
40.modified or additional procedures 修改或追加审计程序 >Ut4INV
41.misappropriation of assets 侵占资产 9ZD>_a
42.transactions without substance 虚假交易 whW%c8
43.unusual pressures 异常压力 Jkx_5kk/\
44.the suspected noncompliance 涉嫌存在违法行为 .5^7Jwh
45.materialiy 重要性 ]/#3 P
46.exceed the materiality level 超过重要性水平 `o4%UkBpM
47.approach the materiality level 接近重要性水平 n8+_Uww
48.an acceptably low level 可接受水平 (y^svXU}a
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 ?wi^R:2|j
50.misstatements or omissions 错报或漏报 5y~Srb?2
51.aggregate 总计 N
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52.subsequent events 期后事项 {3* Ne /
53.adjust the financial statements 调整财务报表 tqFE>ojlI
54.perform additional audit procedures 实施追加的审计程序 _'mK=`>u
55.audit risk 审计风险 W9rmAQjn
56.detection risk 检查风险 ,k9x
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57.inappropriate audit opinion 不适当的审计意见 >ufL RGL>
58.material misstatement 重大的错报 s~NJ
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59.tolerable misstatement 可容忍错报 gWIb"l
60.the acceptable level of detection risk 可接受的检查风险