1.audit 审计 PmHd9^C
2.attestation 鉴证 d>UnJ)V}
3.credibility 可信赖程度 jQ6Xr&}
4.audit of financial statements 财务报表审计 ^D>fis
5.agreed-upon procedures 执行商定程序 19'5Re&
6.high levels of assurance 高水平保证 $Jc q7E~
7.compilation 编制 NN^QUB
8.reliability 可靠性 L/ ~D<V
9.relevance 相关性
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10.professional skepticism 职业谨慎 mKM,kY
11.objectivity 客观性 8+ov(B;(
12. professional competence 专业胜任能力 JRq3>P
13.Senior/CPA-in-charge 项目经理 SgiDh dE
14.audit engagement letter 业务约定书 yX`#s]M
15.recurring audit 连续审计 VrVDm*AGQ
16.the client 委托人 x.ba|:5
17.change CPA 更换注册会计师 sJOV2#r
18.the existing CPA 现任注册会计师 avg4K*v v
19.the successor CPA 后任注册会计师 =LOk13l\"
20.the preceding CPA前任注册会计师 7SaiS_{:
21.issue the audit report 出具审计报告 0*/kGvw`i
22.expert 专家 s'TY[
23.the board of directors 董事会 tj[ c#@[B
24.knowledge of the entity‘ s business 了解被审计单位情况 u\f3qc,]F
25.assess material misstatement risks评估重大错报风险 YGETMIT(
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 n&$/Q$d&
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 _B3zRO
30.minutes of meeting 会议纪要 z|I0-1tAK
31.business risks 经营风险 33 :@*
32.appropriateness 适当性 9mDnKW
33.accounting estimate 会计估计 \9w~pO
34.management representations 管理层声明 )&:L'N
35.going concern assumption 持续经营假设 UA0F)
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36.audit plan 审计计划 $Zxt&a
37.significant audit areas 重点审计领域 h48YDWwy
38.error 错误 Yk
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39.fraud舞弊 @MOCug4
40.modified or additional procedures 修改或追加审计程序 d*2u}1Jo8
41.misappropriation of assets 侵占资产 P_&p=${
42.transactions without substance 虚假交易 TdFT];:
43.unusual pressures 异常压力 s9i|mVtm8
44.the suspected noncompliance 涉嫌存在违法行为 ^&Q<tN7
45.materialiy 重要性 BZ+;n
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46.exceed the materiality level 超过重要性水平 O[FZq47
47.approach the materiality level 接近重要性水平 \x(^]/@
48.an acceptably low level 可接受水平 {~_Y _-
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 x#r<,uNn,
50.misstatements or omissions 错报或漏报 5$%XvM
51.aggregate 总计 CW p#^1F
52.subsequent events 期后事项 R!6=7
53.adjust the financial statements 调整财务报表 ^s-25 6iI
54.perform additional audit procedures 实施追加的审计程序 \J3/keL
55.audit risk 审计风险 0e16Ow6\!1
56.detection risk 检查风险 DZk1ZLz
57.inappropriate audit opinion 不适当的审计意见 E{%SR
58.material misstatement 重大的错报 UV@0gdy[
59.tolerable misstatement 可容忍错报 OhFW*v
60.the acceptable level of detection risk 可接受的检查风险