1.audit 审计 FM,o&0HSd
2.attestation 鉴证
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3.credibility 可信赖程度 @B9O*x+n:
4.audit of financial statements 财务报表审计 Rg
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5.agreed-upon procedures 执行商定程序 G] RFGwGt
6.high levels of assurance 高水平保证 d$B+xW
7.compilation 编制 &xE+PfX
8.reliability 可靠性 lXip%6c7
9.relevance 相关性 t*w V<b
10.professional skepticism 职业谨慎 XM~eocn
11.objectivity 客观性 siz:YRur
12. professional competence 专业胜任能力 3U4h>T@s|
13.Senior/CPA-in-charge 项目经理 PwC^
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14.audit engagement letter 业务约定书 oD 3Q{ e
15.recurring audit 连续审计 xp%LXx j
16.the client 委托人 jhB+ ]
17.change CPA 更换注册会计师 0,1)Sg*
18.the existing CPA 现任注册会计师 @r]1;KG
19.the successor CPA 后任注册会计师 S9{&.[O
20.the preceding CPA前任注册会计师 WQBpU?O
21.issue the audit report 出具审计报告 {)
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22.expert 专家 6yK "g 7
23.the board of directors 董事会 PMZ*ECIJU
24.knowledge of the entity‘ s business 了解被审计单位情况 G dv{SCV
25.assess material misstatement risks评估重大错报风险 qdxDR
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 oH1]-Nl$
27.a general knowledge of —— 初步了解―――的情况 IeAUVR S)
28.a more knowledge of—— 进一步了解的情况 :u|F
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29.the prior year‘s working papers 以前年度工作底稿 e$N1 m:1*
30.minutes of meeting 会议纪要 l
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31.business risks 经营风险 ^~W s4[Guo
32.appropriateness 适当性 rqEP!S^
33.accounting estimate 会计估计 4?Qc&e{5
34.management representations 管理层声明 g-<[* nF
35.going concern assumption 持续经营假设 sfR0wEqI
36.audit plan 审计计划 Tl pQ9T
37.significant audit areas 重点审计领域 bYwe/ sR
38.error 错误 ,B$e'KQ
39.fraud舞弊 %B(E;t63W
40.modified or additional procedures 修改或追加审计程序 cdTG ]
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41.misappropriation of assets 侵占资产 YJ{_%z|U
42.transactions without substance 虚假交易 # 66vkf*
43.unusual pressures 异常压力 7l3Dx w/N
44.the suspected noncompliance 涉嫌存在违法行为 $j&2bO 5M
45.materialiy 重要性 LX7<+`aa
46.exceed the materiality level 超过重要性水平 YzYj/,?r
47.approach the materiality level 接近重要性水平 Z
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48.an acceptably low level 可接受水平 C8$/
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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 'J: xTp
50.misstatements or omissions 错报或漏报 [-h=L
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51.aggregate 总计 qhOV>j,d
52.subsequent events 期后事项 =|qYaXjT$
53.adjust the financial statements 调整财务报表 [Y8ot-6
54.perform additional audit procedures 实施追加的审计程序 ]]/p.#oD,
55.audit risk 审计风险 b ix}#M
56.detection risk 检查风险 w%eEj.MI|i
57.inappropriate audit opinion 不适当的审计意见 4_w{~
58.material misstatement 重大的错报 9` G}GU]@}
59.tolerable misstatement 可容忍错报 79Q>t%rD[
60.the acceptable level of detection risk 可接受的检查风险
