1.audit 审计 1;_tu
2.attestation 鉴证 fz/Ee1T\
3.credibility 可信赖程度 $ 9bIUJ
4.audit of financial statements 财务报表审计 "#zSk=52z
5.agreed-upon procedures 执行商定程序 ToMvP B);
6.high levels of assurance 高水平保证 a#3+PB#
7.compilation 编制 6ub-NtVu
8.reliability 可靠性 s
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9.relevance 相关性 matW>D;J
10.professional skepticism 职业谨慎 ^h wF=
11.objectivity 客观性 Zo$,{rl
12. professional competence 专业胜任能力 sBUK v(U)
13.Senior/CPA-in-charge 项目经理 aumWU{j=
14.audit engagement letter 业务约定书 RcJ.=?I!
15.recurring audit 连续审计 6/{V#.(
16.the client 委托人 TCShS}q;%
17.change CPA 更换注册会计师 WcRTv"4&
18.the existing CPA 现任注册会计师 Cj{+DXT
19.the successor CPA 后任注册会计师 sVXIR
20.the preceding CPA前任注册会计师 o[=h=&@5p
21.issue the audit report 出具审计报告 FPAy.cljJ
22.expert 专家 rl:6N*kK
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 }
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25.assess material misstatement risks评估重大错报风险 J)R2O{ z
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 LPuc&8lGWf
27.a general knowledge of —— 初步了解―――的情况 w3,DsEXu
28.a more knowledge of—— 进一步了解的情况 (!'=?B "
29.the prior year‘s working papers 以前年度工作底稿 >~%!#,C(|U
30.minutes of meeting 会议纪要 \iN3/J4
31.business risks 经营风险 [[vu#' bc
32.appropriateness 适当性 +
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33.accounting estimate 会计估计 ".0~@W0
34.management representations 管理层声明 {T;A50
35.going concern assumption 持续经营假设 Cn
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36.audit plan 审计计划 {?X#E12vf
37.significant audit areas 重点审计领域 qH1k
38.error 错误 Evjvaa^
39.fraud舞弊 1#nR$
40.modified or additional procedures 修改或追加审计程序 *\gS 2[S
41.misappropriation of assets 侵占资产 Cd Bsd
42.transactions without substance 虚假交易 !u)>XS^E
43.unusual pressures 异常压力 SynL%Y9)|,
44.the suspected noncompliance 涉嫌存在违法行为 aC!e#(q
45.materialiy 重要性 i^<P@ |q
46.exceed the materiality level 超过重要性水平 #:q$sKQ_$
47.approach the materiality level 接近重要性水平 u/s,#
48.an acceptably low level 可接受水平 b\{34z
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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 QmHj=s:x\
50.misstatements or omissions 错报或漏报 /Kw}R5l
51.aggregate 总计 "pZvV0'
52.subsequent events 期后事项 f{i~hVF
53.adjust the financial statements 调整财务报表 &-5`Oln
54.perform additional audit procedures 实施追加的审计程序 )># Y,/q
55.audit risk 审计风险 +, IMN)?;z
56.detection risk 检查风险 Wi;wu*
57.inappropriate audit opinion 不适当的审计意见 b\Wlpb=QZ
58.material misstatement 重大的错报 $m
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59.tolerable misstatement 可容忍错报 &XvSAw+D@
60.the acceptable level of detection risk 可接受的检查风险