1.audit 审计 eW<!^Aer
2.attestation 鉴证 ?14X8Mb8W_
3.credibility 可信赖程度 \z(>h&
4.audit of financial statements 财务报表审计 {'cs![U
5.agreed-upon procedures 执行商定程序 5|{ t+u
6.high levels of assurance 高水平保证 ]IN-
7.compilation 编制 LA( f]Xmc
8.reliability 可靠性 H{p[Ghp
9.relevance 相关性 _Eet2;9
10.professional skepticism 职业谨慎 mE)x7
11.objectivity 客观性 1aXIhk4
12. professional competence 专业胜任能力 O% j,:t'"
13.Senior/CPA-in-charge 项目经理 3?-V>-[G_
14.audit engagement letter 业务约定书 C={sE*&dYX
15.recurring audit 连续审计 ^v()iF
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16.the client 委托人 aC
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17.change CPA 更换注册会计师 J~ PTVR
18.the existing CPA 现任注册会计师 c/,|[t
19.the successor CPA 后任注册会计师 r-Xjy*T
20.the preceding CPA前任注册会计师 'dd<<E
21.issue the audit report 出具审计报告 XmE_ F
22.expert 专家 ~8S4Kj)%
23.the board of directors 董事会 ^ ^U)WB
24.knowledge of the entity‘ s business 了解被审计单位情况 pJ<)intcbE
25.assess material misstatement risks评估重大错报风险 :{e`$kz
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 C 6:p Y-
27.a general knowledge of —— 初步了解―――的情况 ^+YGSg7
28.a more knowledge of—— 进一步了解的情况 0:nt#n~_
29.the prior year‘s working papers 以前年度工作底稿 DY%T`}
30.minutes of meeting 会议纪要 ?L.p9o-S0
31.business risks 经营风险 lS Kv*
32.appropriateness 适当性 NWq [22X
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33.accounting estimate 会计估计 cfF-e93T
34.management representations 管理层声明 9 ;! uV>-H
35.going concern assumption 持续经营假设 ?j
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36.audit plan 审计计划 I=Lj_UF4
37.significant audit areas 重点审计领域 )xXrs^
38.error 错误 0o\=0bH&s
39.fraud舞弊 y[Fw>g1`q
40.modified or additional procedures 修改或追加审计程序 Sxx.>gP"61
41.misappropriation of assets 侵占资产 3n=cw2FG
42.transactions without substance 虚假交易 /3b
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43.unusual pressures 异常压力 G=0}IPfp
44.the suspected noncompliance 涉嫌存在违法行为 c9F[pfi(
45.materialiy 重要性 b]s%B.h
46.exceed the materiality level 超过重要性水平 0bRkC,N
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47.approach the materiality level 接近重要性水平 |Cxip&e>
48.an acceptably low level 可接受水平 ff2.|20
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 L>K39z~,
50.misstatements or omissions 错报或漏报 (*@~HF,t=
51.aggregate 总计 mYU dh L^
52.subsequent events 期后事项 =Am*$wGI
53.adjust the financial statements 调整财务报表 %)!~t8To
54.perform additional audit procedures 实施追加的审计程序 oBGst t@
55.audit risk 审计风险 )l81
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56.detection risk 检查风险 b&_u
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57.inappropriate audit opinion 不适当的审计意见 mqfEs0~I
58.material misstatement 重大的错报 TPmZ/c^
59.tolerable misstatement 可容忍错报 AF{7<v>/P
60.the acceptable level of detection risk 可接受的检查风险