1.audit 审计 X6 N&:<
2.attestation 鉴证 &I[` .:NJ
3.credibility 可信赖程度 9 <{C9
4.audit of financial statements 财务报表审计 :tI
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5.agreed-upon procedures 执行商定程序 S#$Kmm
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6.high levels of assurance 高水平保证 0bT[05.
7.compilation 编制 \"Y,1in#
8.reliability 可靠性 ,&qC
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9.relevance 相关性
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10.professional skepticism 职业谨慎 Y#tur`
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11.objectivity 客观性 7(N+'8
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 zsJerm
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14.audit engagement letter 业务约定书 K,$rG%czX
15.recurring audit 连续审计 / of K7/
16.the client 委托人 TlRc8r|
17.change CPA 更换注册会计师 F=
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18.the existing CPA 现任注册会计师 7B (%2
19.the successor CPA 后任注册会计师 dRnf
20.the preceding CPA前任注册会计师 O#^H.B
21.issue the audit report 出具审计报告 3RT\G0?8f
22.expert 专家 oPM*VTMA
23.the board of directors 董事会 G3%Ju=
24.knowledge of the entity‘ s business 了解被审计单位情况 XNv2xuOc J
25.assess material misstatement risks评估重大错报风险 D
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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 V3cKbk7~
27.a general knowledge of —— 初步了解―――的情况 y!.jpF'uI
28.a more knowledge of—— 进一步了解的情况 ,^97Ks
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29.the prior year‘s working papers 以前年度工作底稿 /:'>-253
30.minutes of meeting 会议纪要 s&(;
31.business risks 经营风险 jWv'`c
32.appropriateness 适当性 va'F '|
33.accounting estimate 会计估计 <.B+&3')
34.management representations 管理层声明 _gI1rXI
35.going concern assumption 持续经营假设 %&|
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36.audit plan 审计计划 Zrr)<'!i
37.significant audit areas 重点审计领域 HOF$(86zqA
38.error 错误 .
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39.fraud舞弊 @2)nhW/z6
40.modified or additional procedures 修改或追加审计程序 mV$ebFco0
41.misappropriation of assets 侵占资产 6AGZ)gX
42.transactions without substance 虚假交易 "8{A4N1B5
43.unusual pressures 异常压力 xI{4<m/0N
44.the suspected noncompliance 涉嫌存在违法行为 .t5.(0Xk[A
45.materialiy 重要性 )J}v.8
46.exceed the materiality level 超过重要性水平 AXW.`~ 4
47.approach the materiality level 接近重要性水平 <\u3p3"[4
48.an acceptably low level 可接受水平 U`mX
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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 ,T<
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50.misstatements or omissions 错报或漏报 _y_}/
51.aggregate 总计 C;N6",s!
52.subsequent events 期后事项 "J 1A9|
53.adjust the financial statements 调整财务报表 @wI>0B
54.perform additional audit procedures 实施追加的审计程序 d*0R
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55.audit risk 审计风险 ]HuB%G|t1V
56.detection risk 检查风险 :aej.>I0
57.inappropriate audit opinion 不适当的审计意见 1x:W 3.
58.material misstatement 重大的错报 ehr-o7](
59.tolerable misstatement 可容忍错报 *;Mi/^pzK
60.the acceptable level of detection risk 可接受的检查风险