1.audit 审计 nr,Z0
2.attestation 鉴证 0'YJczDq:7
3.credibility 可信赖程度 >7S@3,C3ke
4.audit of financial statements 财务报表审计 O}p<"3Ub
5.agreed-upon procedures 执行商定程序 LIQ].VxIs
6.high levels of assurance 高水平保证 xtLP4VL
7.compilation 编制 5Z6MQ`(k
8.reliability 可靠性 5O
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9.relevance 相关性 BBv+*jj
10.professional skepticism 职业谨慎 Chx+p&!
11.objectivity 客观性 2% OAQ(
12. professional competence 专业胜任能力 9\/oL{
13.Senior/CPA-in-charge 项目经理 m7u`r(&
14.audit engagement letter 业务约定书 nj0]c`6rN@
15.recurring audit 连续审计 Re
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16.the client 委托人 x}V&v?1{5
17.change CPA 更换注册会计师 bSz7?NAp
18.the existing CPA 现任注册会计师 JY^i
19.the successor CPA 后任注册会计师 ,VSO;:Z
20.the preceding CPA前任注册会计师 k}NM]9EAE
21.issue the audit report 出具审计报告 Hrph>v
22.expert 专家 N-Z=p)]
23.the board of directors 董事会 $ ]#WC\Hv
24.knowledge of the entity‘ s business 了解被审计单位情况 A^A)arJS
25.assess material misstatement risks评估重大错报风险 %~gI+0HK
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 M}f(-,9
27.a general knowledge of —— 初步了解―――的情况 Jmi,;Af'/
28.a more knowledge of—— 进一步了解的情况 ;gD
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29.the prior year‘s working papers 以前年度工作底稿 cC+2%q B
30.minutes of meeting 会议纪要 5,g +OY=\
31.business risks 经营风险 2CneRKQy
32.appropriateness 适当性 gq/Za/!6
33.accounting estimate 会计估计 { I\og
34.management representations 管理层声明 evYn
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35.going concern assumption 持续经营假设 85;bJfY
36.audit plan 审计计划 TsG x2[
37.significant audit areas 重点审计领域 UxzF5V5
38.error 错误 di0@E<@1:
39.fraud舞弊 0 yq
40.modified or additional procedures 修改或追加审计程序 Jww#zEK
41.misappropriation of assets 侵占资产 oOU_
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42.transactions without substance 虚假交易 ]sk=V.GGQ
43.unusual pressures 异常压力 f5FEHyj|
44.the suspected noncompliance 涉嫌存在违法行为 2A[hMbL
45.materialiy 重要性 Q}KOb4D
46.exceed the materiality level 超过重要性水平 0doJF@H
47.approach the materiality level 接近重要性水平 $sE=[j'v
48.an acceptably low level 可接受水平 [|=M<>?[
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 nReld
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50.misstatements or omissions 错报或漏报 =CZRX'
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51.aggregate 总计 'xGhMgR;
52.subsequent events 期后事项 r]Wt! oHm5
53.adjust the financial statements 调整财务报表 |D"L!+J-$
54.perform additional audit procedures 实施追加的审计程序 hpb|| V
55.audit risk 审计风险 #~"IlBk\
56.detection risk 检查风险 /bB4ec8!
57.inappropriate audit opinion 不适当的审计意见 ( I#6!Yt9J
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 H@?} !@
60.the acceptable level of detection risk 可接受的检查风险