1.audit 审计 wf~5lpI[
2.attestation 鉴证 !L0E03')k
3.credibility 可信赖程度 ZXssvjWQV}
4.audit of financial statements 财务报表审计 7':5
5.agreed-upon procedures 执行商定程序 *@bg/S
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6.high levels of assurance 高水平保证 "xvV'&lQ
7.compilation 编制 )H[h53bIq
8.reliability 可靠性 )*^
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9.relevance 相关性 $4$?M[
10.professional skepticism 职业谨慎 s]nGpA[!
11.objectivity 客观性 d+YVyw.z
12. professional competence 专业胜任能力 0,vj,ic*WX
13.Senior/CPA-in-charge 项目经理 %9~kA5Qj
14.audit engagement letter 业务约定书 M\Uc;:) H
15.recurring audit 连续审计 }2iKi(io*
16.the client 委托人 eLDL "L
17.change CPA 更换注册会计师 +,vJ7
18.the existing CPA 现任注册会计师 #GDh/t2@
19.the successor CPA 后任注册会计师 k$$S!qi#
20.the preceding CPA前任注册会计师 . T6_N
21.issue the audit report 出具审计报告 n3HCd-z
22.expert 专家 d!}jdt5%
23.the board of directors 董事会 c"%_]7
24.knowledge of the entity‘ s business 了解被审计单位情况 &P,4EaC9;
25.assess material misstatement risks评估重大错报风险 +s+PnZ%0V
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 Pq{YZMr
27.a general knowledge of —— 初步了解―――的情况 9AVK_
28.a more knowledge of—— 进一步了解的情况 cd
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29.the prior year‘s working papers 以前年度工作底稿 K*HVn2OV
30.minutes of meeting 会议纪要
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31.business risks 经营风险 Ru9pb~K
32.appropriateness 适当性 a!^-~pH:
33.accounting estimate 会计估计 }OX>(
34.management representations 管理层声明 )<}VP&:X
35.going concern assumption 持续经营假设 =XRgT1>e
36.audit plan 审计计划 $dVgFot
37.significant audit areas 重点审计领域 NSiYUAug
38.error 错误 /\3XARt
39.fraud舞弊 3-9J"d!
40.modified or additional procedures 修改或追加审计程序 W)$|Hm:H
41.misappropriation of assets 侵占资产 *s<dgFA'
42.transactions without substance 虚假交易 VxPTh\O*[
43.unusual pressures 异常压力 \DcC1W
44.the suspected noncompliance 涉嫌存在违法行为 %T ,\xZ
45.materialiy 重要性 U"%8"G0)
46.exceed the materiality level 超过重要性水平 =AnZ>6
47.approach the materiality level 接近重要性水平 }'w^<:RSy
48.an acceptably low level 可接受水平 L!+[]tB
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 1^WA
50.misstatements or omissions 错报或漏报 <Hr@~<@~
51.aggregate 总计 WrK^>
52.subsequent events 期后事项 J<5vs3[9
53.adjust the financial statements 调整财务报表 HhQPgjZ/
54.perform additional audit procedures 实施追加的审计程序 A\PV@w%Ai
55.audit risk 审计风险 G5XnGl}Q
56.detection risk 检查风险 R<0!?`b
57.inappropriate audit opinion 不适当的审计意见 w=P<4bdT
58.material misstatement 重大的错报 -%/,j)VKD
59.tolerable misstatement 可容忍错报 JI[rIL\Ey
60.the acceptable level of detection risk 可接受的检查风险