1.audit 审计 Y
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2.attestation 鉴证 I#9A\.pO
3.credibility 可信赖程度 :s*&_y
4.audit of financial statements 财务报表审计 ]kc]YO7i%R
5.agreed-upon procedures 执行商定程序 }k'8*v}8
6.high levels of assurance 高水平保证 _M{m6k(h
7.compilation 编制 a ipvG
8.reliability 可靠性 #~nI^
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9.relevance 相关性 }K0.*+M
10.professional skepticism 职业谨慎 uPb9j;Q?
11.objectivity 客观性 |)1"*`z
12. professional competence 专业胜任能力 i9w xP i
13.Senior/CPA-in-charge 项目经理 ))u$j4V
14.audit engagement letter 业务约定书 %x L3=4\
15.recurring audit 连续审计 URY%+u
16.the client 委托人 :y0'[LV
17.change CPA 更换注册会计师 +HUI1@ql
18.the existing CPA 现任注册会计师 B7va#'ne4{
19.the successor CPA 后任注册会计师 ,1QU
20.the preceding CPA前任注册会计师 9NKZE?5P|D
21.issue the audit report 出具审计报告 0A\o8T.12
22.expert 专家
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23.the board of directors 董事会 R~)c(jj5
24.knowledge of the entity‘ s business 了解被审计单位情况 lAV6z%MmM
25.assess material misstatement risks评估重大错报风险 .b5B7x}
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 foaNB=,
27.a general knowledge of —— 初步了解―――的情况 Yr!
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28.a more knowledge of—— 进一步了解的情况 luAhyEp
29.the prior year‘s working papers 以前年度工作底稿 O]i}r`E8,
30.minutes of meeting 会议纪要 @^/JNtbH!
31.business risks 经营风险 C'kd>LAGu
32.appropriateness 适当性 o{m$b2BW
33.accounting estimate 会计估计 si0jXue~j\
34.management representations 管理层声明 ^25$=0
35.going concern assumption 持续经营假设 V<P@hAAr
36.audit plan 审计计划 [R6du*P
37.significant audit areas 重点审计领域 H#G'q_uHH
38.error 错误 ]'MLy#9
39.fraud舞弊 Va?wG3 w
40.modified or additional procedures 修改或追加审计程序 7RTp+FC]
41.misappropriation of assets 侵占资产 %]RzC`NZ
42.transactions without substance 虚假交易 GiI2nHZc
43.unusual pressures 异常压力 %q(n'^#Z.y
44.the suspected noncompliance 涉嫌存在违法行为 ln#Lx&r;|
45.materialiy 重要性 7teg*M{
46.exceed the materiality level 超过重要性水平 &&TQ0w&T
47.approach the materiality level 接近重要性水平 b'uH4[zX%
48.an acceptably low level 可接受水平 " ?n~ /9`
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 |Ax~zk;
50.misstatements or omissions 错报或漏报 f GY. +W_
51.aggregate 总计 &PgbFy
52.subsequent events 期后事项 3x.|g
53.adjust the financial statements 调整财务报表 "P'W@
54.perform additional audit procedures 实施追加的审计程序 .,<-lMC+
55.audit risk 审计风险 M*{E K
56.detection risk 检查风险 :8jHN_u
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 9kQ~)4#
59.tolerable misstatement 可容忍错报 #2{ };)
60.the acceptable level of detection risk 可接受的检查风险