1.audit 审计 &-w. rF@
2.attestation 鉴证 Yg}b%u,Q
3.credibility 可信赖程度 Z
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4.audit of financial statements 财务报表审计 Ms5R7<O.7
5.agreed-upon procedures 执行商定程序 uH(M@7"6_!
6.high levels of assurance 高水平保证 9-vQn/O^D
7.compilation 编制 oIQ$
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8.reliability 可靠性 Gx4{ 9
9.relevance 相关性 E^A!k=>
10.professional skepticism 职业谨慎 ]826k pq_
11.objectivity 客观性 _k;HhLj`
12. professional competence 专业胜任能力 jtq^((Ux
13.Senior/CPA-in-charge 项目经理 H
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14.audit engagement letter 业务约定书 ggrkj0
15.recurring audit 连续审计 tK?XU9o
16.the client 委托人 fdHFSnQ g
17.change CPA 更换注册会计师 :`lP+y?a1
18.the existing CPA 现任注册会计师 X 4!Jj*
19.the successor CPA 后任注册会计师 OOXP1L
20.the preceding CPA前任注册会计师 <:&{ c-f/
21.issue the audit report 出具审计报告 lauq(aD_C
22.expert 专家 gX$gUB) x
23.the board of directors 董事会 ~3&hvm[IQ
24.knowledge of the entity‘ s business 了解被审计单位情况 6'x3g2C/
25.assess material misstatement risks评估重大错报风险 mg>wv[ 7
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 MttFB;Tp
27.a general knowledge of —— 初步了解―――的情况 HIt9W]koO
28.a more knowledge of—— 进一步了解的情况 /{
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29.the prior year‘s working papers 以前年度工作底稿 l
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30.minutes of meeting 会议纪要 lg
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31.business risks 经营风险 0P!Fci/t
32.appropriateness 适当性 1
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33.accounting estimate 会计估计 X<pNc6
34.management representations 管理层声明 kBnb9'.A1
35.going concern assumption 持续经营假设 |7 Ab_
36.audit plan 审计计划 NxDVU?@p*
37.significant audit areas 重点审计领域 `Q/\w1-Q
38.error 错误 3xmPY.
39.fraud舞弊 A0,e3gb
40.modified or additional procedures 修改或追加审计程序 'm"Ez'sS
41.misappropriation of assets 侵占资产 P}>>$$b\Yi
42.transactions without substance 虚假交易 ]=]MJ3_7
43.unusual pressures 异常压力 1)qD)E5&cf
44.the suspected noncompliance 涉嫌存在违法行为 g[uf
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45.materialiy 重要性 FFe{=H,=
46.exceed the materiality level 超过重要性水平 NB86+2stu
47.approach the materiality level 接近重要性水平 [d-Y1
48.an acceptably low level 可接受水平 :XoR~syT
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 CJwzjH
50.misstatements or omissions 错报或漏报 rx@i.+
51.aggregate 总计 HD1/1?y!@q
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 cM4{ e^
54.perform additional audit procedures 实施追加的审计程序 (ip3{d{CT]
55.audit risk 审计风险 ,U+>Q!$`\^
56.detection risk 检查风险 qn,fx6v4
57.inappropriate audit opinion 不适当的审计意见 g6S-vSX,
58.material misstatement 重大的错报 \hb$v
59.tolerable misstatement 可容忍错报 PnB2a'(^@?
60.the acceptable level of detection risk 可接受的检查风险