1.audit 审计 NTV@,
2.attestation 鉴证 n?mV(? N
3.credibility 可信赖程度 jJqq:.XqB8
4.audit of financial statements 财务报表审计 M$Or|HTG
5.agreed-upon procedures 执行商定程序 ~5:-;ZbZ
6.high levels of assurance 高水平保证 BTnrgs#[
7.compilation 编制 Lq#$q>!K
8.reliability 可靠性 ~0V,B1a
9.relevance 相关性 v43FU3
10.professional skepticism 职业谨慎 v|
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11.objectivity 客观性 vYNu=vnM
12. professional competence 专业胜任能力 A
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13.Senior/CPA-in-charge 项目经理 $:IEp V{
14.audit engagement letter 业务约定书 hZtJ LY
15.recurring audit 连续审计 I*4g ;1x
16.the client 委托人 Jty/gjK+
17.change CPA 更换注册会计师 w,VUWja
18.the existing CPA 现任注册会计师 5pz(
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19.the successor CPA 后任注册会计师 aTFT'(O,
20.the preceding CPA前任注册会计师 iM_Zn!|@\
21.issue the audit report 出具审计报告 9B
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22.expert 专家 chszP{-@X
23.the board of directors 董事会 d9pZg=$8
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 R4AKp1Y
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 X;QhK] Z
27.a general knowledge of —— 初步了解―――的情况 z;1qYW[-A
28.a more knowledge of—— 进一步了解的情况 \QP
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29.the prior year‘s working papers 以前年度工作底稿 9-hVlQ~|
30.minutes of meeting 会议纪要 S*'
31.business risks 经营风险 J_N`D+m
32.appropriateness 适当性 HwxME%w
33.accounting estimate 会计估计 ;t5e]
34.management representations 管理层声明 m!sMr^W
35.going concern assumption 持续经营假设 kpx2e2C|
36.audit plan 审计计划 ~
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37.significant audit areas 重点审计领域 [`U9
38.error 错误 rssn'h
39.fraud舞弊 WmTg`[
40.modified or additional procedures 修改或追加审计程序 'eg;)e:`b+
41.misappropriation of assets 侵占资产 @ $2xiE.[
42.transactions without substance 虚假交易 V[fcP;
43.unusual pressures 异常压力 {hi
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44.the suspected noncompliance 涉嫌存在违法行为 ^k}%k#)
45.materialiy 重要性 +^<-;/FZue
46.exceed the materiality level 超过重要性水平 &k@r23V7r
47.approach the materiality level 接近重要性水平 YdF\*tZ
48.an acceptably low level 可接受水平 ]}A3Pm- t*
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 P<MNwdf(+
50.misstatements or omissions 错报或漏报 *Ry{}|_8
51.aggregate 总计 ,#hx%$f}d
52.subsequent events 期后事项 5o2|QL
53.adjust the financial statements 调整财务报表 7#9yAS+x(
54.perform additional audit procedures 实施追加的审计程序 ~]C m
55.audit risk 审计风险 }1?
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56.detection risk 检查风险 :GN7JxD#
57.inappropriate audit opinion 不适当的审计意见 3ox
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58.material misstatement 重大的错报 ]`u_d}`
59.tolerable misstatement 可容忍错报 M'}iIO`L
60.the acceptable level of detection risk 可接受的检查风险