1.audit 审计 d\JBjT1g
2.attestation 鉴证 WpnP^gmX
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 |GsMLY:0
5.agreed-upon procedures 执行商定程序 ^=1u2YdVw
6.high levels of assurance 高水平保证 ;fN^MW@&[
7.compilation 编制 {d0-.
8.reliability 可靠性 'RzO`-dr
9.relevance 相关性 'd&4MA 0X
10.professional skepticism 职业谨慎
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11.objectivity 客观性
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12. professional competence 专业胜任能力 /;1O9HJa
13.Senior/CPA-in-charge 项目经理 7n+,!oJ
14.audit engagement letter 业务约定书 v9S=$Aj
15.recurring audit 连续审计 uwZ,
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16.the client 委托人 o90g;Vog
17.change CPA 更换注册会计师 |JHNFs
18.the existing CPA 现任注册会计师 lQvgq
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 U?5lqq
21.issue the audit report 出具审计报告 a l6y=;\jZ
22.expert 专家 l"DHG`kb
23.the board of directors 董事会 1,Mm+_)B
24.knowledge of the entity‘ s business 了解被审计单位情况 2k^rZ^^"
25.assess material misstatement risks评估重大错报风险 / #rH18
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 la!U
27.a general knowledge of —— 初步了解―――的情况 H{S+^'5Y.
28.a more knowledge of—— 进一步了解的情况 %N`_g' r!
29.the prior year‘s working papers 以前年度工作底稿 lcjOBu
30.minutes of meeting 会议纪要 7DoU7I\u
31.business risks 经营风险 cL;%2TMk
32.appropriateness 适当性 3;> z %{
33.accounting estimate 会计估计 g;6/P2w
34.management representations 管理层声明 tY!l}:E[
35.going concern assumption 持续经营假设 P3Lsfi.
36.audit plan 审计计划 vD?D]8.F~Q
37.significant audit areas 重点审计领域 bj6Yz,g F
38.error 错误 jWi~Q o+
39.fraud舞弊 jX(${j<
40.modified or additional procedures 修改或追加审计程序 4\ *:Lc,-
41.misappropriation of assets 侵占资产 B7|%N=S%/
42.transactions without substance 虚假交易 #W3H;'~/5
43.unusual pressures 异常压力 bM:4i1Z
44.the suspected noncompliance 涉嫌存在违法行为 j2u'5kJ
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45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 Dc$q0|N=z
47.approach the materiality level 接近重要性水平 Qzo -Yw`=
48.an acceptably low level 可接受水平 y %61xA`#
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 D M+MBK
50.misstatements or omissions 错报或漏报 I2*(v%.-
51.aggregate 总计 7iwck.*
52.subsequent events 期后事项 .35~+aqC
53.adjust the financial statements 调整财务报表 ge6S_"
54.perform additional audit procedures 实施追加的审计程序 C/qKa[mg
55.audit risk 审计风险 H@$K/
56.detection risk 检查风险 !t"/w6X1I
57.inappropriate audit opinion 不适当的审计意见 oq!\100
58.material misstatement 重大的错报 <#nU 06 fN
59.tolerable misstatement 可容忍错报 /HhA2 (g%
60.the acceptable level of detection risk 可接受的检查风险