1.audit 审计 A>@ i
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2.attestation 鉴证 #k
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3.credibility 可信赖程度 k[9~Er+
4.audit of financial statements 财务报表审计 pFfd6P
5.agreed-upon procedures 执行商定程序 {E6M_qZ
6.high levels of assurance 高水平保证 {MP8B'r-6
7.compilation 编制 : +Na8\d
8.reliability 可靠性 .<0|V
9.relevance 相关性 p"A2N+
10.professional skepticism 职业谨慎 kD&%
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11.objectivity 客观性 ~HWH2g
12. professional competence 专业胜任能力 dNH6%1(s]0
13.Senior/CPA-in-charge 项目经理 x=1Iuc;&3
14.audit engagement letter 业务约定书 0(!j]w"r3
15.recurring audit 连续审计 ET t7?,x@
16.the client 委托人 ;VhilW
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17.change CPA 更换注册会计师 dQX<X}
18.the existing CPA 现任注册会计师 eI?|Ps{S
19.the successor CPA 后任注册会计师 {+`'ZU6C
20.the preceding CPA前任注册会计师 V}?*kx~T2C
21.issue the audit report 出具审计报告 0rM'VgB
22.expert 专家 &I8Q'
23.the board of directors 董事会 'R'P^
24.knowledge of the entity‘ s business 了解被审计单位情况 Z>0a?
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25.assess material misstatement risks评估重大错报风险 }e/#dMEi
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 *P\$<4l
27.a general knowledge of —— 初步了解―――的情况 s"hSn_m
28.a more knowledge of—— 进一步了解的情况 q1rBSlzN
29.the prior year‘s working papers 以前年度工作底稿 1r!o,0!d-'
30.minutes of meeting 会议纪要 9|kc$+(+6
31.business risks 经营风险 h(M_
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32.appropriateness 适当性 s|p,UK
33.accounting estimate 会计估计 c[p>*FnP
34.management representations 管理层声明 x;Qs_"t];3
35.going concern assumption 持续经营假设 pD^7ZE6
36.audit plan 审计计划 MHl
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37.significant audit areas 重点审计领域 ]]sy+$@~
38.error 错误 gLm ]*
39.fraud舞弊 4b\R@Knu
40.modified or additional procedures 修改或追加审计程序 z|KQiLza
41.misappropriation of assets 侵占资产 Uq}F rK}
42.transactions without substance 虚假交易 (8JL/S
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43.unusual pressures 异常压力 54X=58Q
44.the suspected noncompliance 涉嫌存在违法行为 r;>2L'
45.materialiy 重要性 !p:kEIZ)y
46.exceed the materiality level 超过重要性水平 w'[^RZW:j
47.approach the materiality level 接近重要性水平 UY(pKe>
48.an acceptably low level 可接受水平 Q
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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 wSy|h*a,
50.misstatements or omissions 错报或漏报 p(B^](?
51.aggregate 总计 8iv0
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52.subsequent events 期后事项 prIPPeMdz
53.adjust the financial statements 调整财务报表 A_8UPGh8
54.perform additional audit procedures 实施追加的审计程序 1/JtL>SKE
55.audit risk 审计风险 pr;n~E 'kq
56.detection risk 检查风险 n(}cK@
57.inappropriate audit opinion 不适当的审计意见 yj:<3_-C*
58.material misstatement 重大的错报 L1Hk[j]X|
59.tolerable misstatement 可容忍错报 D^
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60.the acceptable level of detection risk 可接受的检查风险