1.audit 审计 2so!
2.attestation 鉴证
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3.credibility 可信赖程度 S(*sw
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4.audit of financial statements 财务报表审计 ^Xq 6:
5.agreed-upon procedures 执行商定程序 LQRQA[^
6.high levels of assurance 高水平保证 :Ra,Eu
7.compilation 编制 0?:} P
8.reliability 可靠性 ^<a
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9.relevance 相关性 >8#X;0\Kj
10.professional skepticism 职业谨慎 NUWDc]@J*
11.objectivity 客观性 9\BT0kx
12. professional competence 专业胜任能力 D!Pq4'd(
13.Senior/CPA-in-charge 项目经理 9\mLW"
14.audit engagement letter 业务约定书 r\-uJ~8N
15.recurring audit 连续审计 ij( B,Y
16.the client 委托人 QLiu2U o
17.change CPA 更换注册会计师 'R'*kxf
18.the existing CPA 现任注册会计师 >\P@^ h]
19.the successor CPA 后任注册会计师 S79;^X
20.the preceding CPA前任注册会计师 Ch|jtVeuyJ
21.issue the audit report 出具审计报告 BMG3|N^
22.expert 专家 afuOeZP
23.the board of directors 董事会 &
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24.knowledge of the entity‘ s business 了解被审计单位情况 AicBSqUke
25.assess material misstatement risks评估重大错报风险
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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 jZ~n[
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27.a general knowledge of —— 初步了解―――的情况 `tA"
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28.a more knowledge of—— 进一步了解的情况 v,-HU&/*B
29.the prior year‘s working papers 以前年度工作底稿 uXJ;A *
30.minutes of meeting 会议纪要 aJbO((%$|u
31.business risks 经营风险 \F/hMXDlJ
32.appropriateness 适当性 J\:R|KaP<p
33.accounting estimate 会计估计 }J:U=HJ
34.management representations 管理层声明 v4`"1Ss,K
35.going concern assumption 持续经营假设 O7-mT8o
36.audit plan 审计计划 g"
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37.significant audit areas 重点审计领域 K}buH\yco
38.error 错误 8<pzb}xK
39.fraud舞弊 pz\
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40.modified or additional procedures 修改或追加审计程序 t(NI-UXBp
41.misappropriation of assets 侵占资产 8pIP
42.transactions without substance 虚假交易 ~=6xyc/c
43.unusual pressures 异常压力 ff,pvk8N5
44.the suspected noncompliance 涉嫌存在违法行为 e.7EU
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 ~962i#&4
47.approach the materiality level 接近重要性水平 `>f6)C-
48.an acceptably low level 可接受水平 e,vvzso
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 c
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50.misstatements or omissions 错报或漏报 =[cS0Sy
51.aggregate 总计 :8=i kwQ
52.subsequent events 期后事项 VM
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53.adjust the financial statements 调整财务报表 t{^*6XOcJ
54.perform additional audit procedures 实施追加的审计程序 QwJVS(Gs4
55.audit risk 审计风险 A+ZK4]xb
56.detection risk 检查风险 >z{d0{\
57.inappropriate audit opinion 不适当的审计意见 }Gz~nf%
58.material misstatement 重大的错报 r@h5w_9
59.tolerable misstatement 可容忍错报 V@e?#iz
60.the acceptable level of detection risk 可接受的检查风险