1.audit 审计 CCGV~e+
2.attestation 鉴证 [|3>MZ2/
3.credibility 可信赖程度 rqlc2m,<-p
4.audit of financial statements 财务报表审计 @i3bgx>_o
5.agreed-upon procedures 执行商定程序 }Y17*zp%
6.high levels of assurance 高水平保证 M#@aB"@J>
7.compilation 编制 5')8r';,
8.reliability 可靠性 f0LP?]
9.relevance 相关性 P~FUS%39"o
10.professional skepticism 职业谨慎 U\?g*
11.objectivity 客观性 9=/N|m8.
12. professional competence 专业胜任能力 Ij'NC C
13.Senior/CPA-in-charge 项目经理 =[<m[.)
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14.audit engagement letter 业务约定书 *}):<nB$^
15.recurring audit 连续审计 <vbIp&
16.the client 委托人 Zzl,gy70
17.change CPA 更换注册会计师 ]fI/(e_U
18.the existing CPA 现任注册会计师 ^5
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19.the successor CPA 后任注册会计师 ;bX4(CMe
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20.the preceding CPA前任注册会计师 jAsO8
21.issue the audit report 出具审计报告 5ZAb]F90
22.expert 专家 41 vL"P
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23.the board of directors 董事会 O;]?gj 1@
24.knowledge of the entity‘ s business 了解被审计单位情况 v1.q$ f^(
25.assess material misstatement risks评估重大错报风险 www`=)A;
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 bxXiQa
27.a general knowledge of —— 初步了解―――的情况 7CB#YP?E
28.a more knowledge of—— 进一步了解的情况 k,Zm GllQ]
29.the prior year‘s working papers 以前年度工作底稿 wn11\j&
30.minutes of meeting 会议纪要 V8z`qEPM
31.business risks 经营风险 - n6jG}01b
32.appropriateness 适当性 :'r6TVDW
33.accounting estimate 会计估计 /MOnNnV
34.management representations 管理层声明 (a6?s{(
35.going concern assumption 持续经营假设 ~L+]n0*
36.audit plan 审计计划 '?GQ~Bf<>
37.significant audit areas 重点审计领域 YTU.$t;Ez
38.error 错误 4o9$bv
39.fraud舞弊 i3
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40.modified or additional procedures 修改或追加审计程序 nD,{3B#
41.misappropriation of assets 侵占资产 y02u?wJ
42.transactions without substance 虚假交易 tO.$+4a
43.unusual pressures 异常压力 $rG<uO
44.the suspected noncompliance 涉嫌存在违法行为 YJ2ro-X
45.materialiy 重要性 X^@[G8v%
46.exceed the materiality level 超过重要性水平 g3?U#7i
47.approach the materiality level 接近重要性水平 oaDsk<(j;R
48.an acceptably low level 可接受水平 u=qPzmywt
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 q3'o|pp
50.misstatements or omissions 错报或漏报 H*W):j}8
51.aggregate 总计 ?Cci:Lin
52.subsequent events 期后事项 Eb.;^=x
53.adjust the financial statements 调整财务报表 7
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54.perform additional audit procedures 实施追加的审计程序 04y!\
55.audit risk 审计风险 8HoP(+?
56.detection risk 检查风险 wy4q[$.4v
57.inappropriate audit opinion 不适当的审计意见 s=EiH
58.material misstatement 重大的错报 $<ddy/4
59.tolerable misstatement 可容忍错报 iY.eJlfH
60.the acceptable level of detection risk 可接受的检查风险