1.audit 审计 L%XXf3;c
2.attestation 鉴证 a8zZgIV
3.credibility 可信赖程度 TY~Vi OC
4.audit of financial statements 财务报表审计 3b@VY'P
5.agreed-upon procedures 执行商定程序 781]THY=
6.high levels of assurance 高水平保证 ) "[HZ/
7.compilation 编制 &wjB{ %
8.reliability 可靠性 [x5mPjgw
9.relevance 相关性 dMV=jJ%Y
10.professional skepticism 职业谨慎 =U"dPLax
11.objectivity 客观性 O |WbFf
12. professional competence 专业胜任能力 hg8Be6G <
13.Senior/CPA-in-charge 项目经理 NI.`mc6X d
14.audit engagement letter 业务约定书 w12}Rn8
15.recurring audit 连续审计 ;Xu22f Kh
16.the client 委托人 3cixQzb}u
17.change CPA 更换注册会计师 _=EZ `!%
18.the existing CPA 现任注册会计师 ^)0 9OV+hF
19.the successor CPA 后任注册会计师 Xpl?g=
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20.the preceding CPA前任注册会计师 6G}c1nWU
21.issue the audit report 出具审计报告 OJpj}R
22.expert 专家 L M
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23.the board of directors 董事会 iP#=:HZu;
24.knowledge of the entity‘ s business 了解被审计单位情况 kiX%3(
25.assess material misstatement risks评估重大错报风险 9B=1 Yr[
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 #9:2s$O[x
27.a general knowledge of —— 初步了解―――的情况 [7.agI@ =
28.a more knowledge of—— 进一步了解的情况 =|,A%ZGF$
29.the prior year‘s working papers 以前年度工作底稿 j5^-.sEEw
30.minutes of meeting 会议纪要 +s~.A_7)
31.business risks 经营风险 3D_"y Z
32.appropriateness 适当性 `Wn Q
33.accounting estimate 会计估计 DP*@dFU"
34.management representations 管理层声明 vq>l>as9 O
35.going concern assumption 持续经营假设 uR_F,Mp?%u
36.audit plan 审计计划 [l*;E
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37.significant audit areas 重点审计领域 YeyGN
38.error 错误 74f
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39.fraud舞弊 ~5 >[`)
40.modified or additional procedures 修改或追加审计程序 [s}/nu~U
41.misappropriation of assets 侵占资产 :1;Q(9:v
42.transactions without substance 虚假交易 N4wA#\-
43.unusual pressures 异常压力 FN?3XNp.
44.the suspected noncompliance 涉嫌存在违法行为 9M'DC^x*T
45.materialiy 重要性 ,@.EpbB
46.exceed the materiality level 超过重要性水平 i_ QcC
47.approach the materiality level 接近重要性水平 !h: Q
48.an acceptably low level 可接受水平 <
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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 |=5/Rax ^
50.misstatements or omissions 错报或漏报 Z 0* %Rq
51.aggregate 总计 >qh?L#Fk
52.subsequent events 期后事项 X+l'bp]Ry
53.adjust the financial statements 调整财务报表 /S~m)$vu
54.perform additional audit procedures 实施追加的审计程序 ~pz FZ7n4
55.audit risk 审计风险 !9 f4R/ ?
56.detection risk 检查风险 %| +E48
57.inappropriate audit opinion 不适当的审计意见 +S9PML){h
58.material misstatement 重大的错报 /! T> b:0
59.tolerable misstatement 可容忍错报 F,T~\gO5,
60.the acceptable level of detection risk 可接受的检查风险
