1.audit 审计 3BWYSJ|
2.attestation 鉴证 8KrqJN0\
3.credibility 可信赖程度 \9GJa"xA`
4.audit of financial statements 财务报表审计 QCvz| )
5.agreed-upon procedures 执行商定程序 F7~T=X)1
6.high levels of assurance 高水平保证 ?$&iVN^UA
7.compilation 编制 +8\1.vY
8.reliability 可靠性 +:&,Ts/
9.relevance 相关性 0X"D!G):
10.professional skepticism 职业谨慎 |X$O'Gf#n
11.objectivity 客观性 ndU<,{r
12. professional competence 专业胜任能力 "0(
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13.Senior/CPA-in-charge 项目经理 eURj'8o),
14.audit engagement letter 业务约定书 I "<ACM
15.recurring audit 连续审计 s;eOX\0
16.the client 委托人 p Y[dJxB
17.change CPA 更换注册会计师 tEXY>=
18.the existing CPA 现任注册会计师 3"ii_#1
19.the successor CPA 后任注册会计师 ui\yY3?
20.the preceding CPA前任注册会计师 HMymoh$Q
21.issue the audit report 出具审计报告 sF`ELrR \
22.expert 专家 ClvqI"Rd
23.the board of directors 董事会 k;bdzcMkQ
24.knowledge of the entity‘ s business 了解被审计单位情况 ;m[-yqX
25.assess material misstatement risks评估重大错报风险 Z* Fxr;)d
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 CtO `t5
27.a general knowledge of —— 初步了解―――的情况 hH|moj]
28.a more knowledge of—— 进一步了解的情况 !^:)zORYR
29.the prior year‘s working papers 以前年度工作底稿 );zLy?n
30.minutes of meeting 会议纪要 [aF^ D;o
31.business risks 经营风险 :t36]NM
32.appropriateness 适当性 Fuuy_+p@G
33.accounting estimate 会计估计 gLyE,1Z}u
34.management representations 管理层声明 1>BY:xZr
35.going concern assumption 持续经营假设 Ki DL]2
36.audit plan 审计计划 gISG<!+X^
37.significant audit areas 重点审计领域 /d\#|[S
38.error 错误 Bi'qy]%
39.fraud舞弊 ~RRp5x _
40.modified or additional procedures 修改或追加审计程序 zFn-VEJ)
41.misappropriation of assets 侵占资产 im6Rx=}E{
42.transactions without substance 虚假交易 dfss_}R
43.unusual pressures 异常压力 W".: 1ov#B
44.the suspected noncompliance 涉嫌存在违法行为 FXi"o
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45.materialiy 重要性 ?7Y6: zo$^
46.exceed the materiality level 超过重要性水平 GV1SKa
47.approach the materiality level 接近重要性水平 I|27%i
48.an acceptably low level 可接受水平 6!e I=h2P
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
hZ ve8J
50.misstatements or omissions 错报或漏报 t69C48}15
51.aggregate 总计 ,a&&y0,
52.subsequent events 期后事项 :Rq>a@Rp
53.adjust the financial statements 调整财务报表 sKvz<7pag
54.perform additional audit procedures 实施追加的审计程序 ,o3{?o]s
55.audit risk 审计风险 9 ^G.]W]
56.detection risk 检查风险 rLU+-_
57.inappropriate audit opinion 不适当的审计意见 ,1}c% C*,Q
58.material misstatement 重大的错报 gW[(gf.oo
59.tolerable misstatement 可容忍错报 bh9!OqK9K
60.the acceptable level of detection risk 可接受的检查风险