1.audit 审计 cz41
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2.attestation 鉴证 zi_0*znw
3.credibility 可信赖程度 j"
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4.audit of financial statements 财务报表审计 V4ybrUWK
5.agreed-upon procedures 执行商定程序 `sLD>@m
6.high levels of assurance 高水平保证 7S{yKS
7.compilation 编制 3z0%u
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8.reliability 可靠性 b?j\YX[e
9.relevance 相关性 ^@
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10.professional skepticism 职业谨慎 > ofWHl[-
11.objectivity 客观性 /^9=2~b
12. professional competence 专业胜任能力 \gGTkH
13.Senior/CPA-in-charge 项目经理 Sg<
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14.audit engagement letter 业务约定书 &S=xSs:q.
15.recurring audit 连续审计 sdBB
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16.the client 委托人 T2_b5j3i
17.change CPA 更换注册会计师 wW,
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18.the existing CPA 现任注册会计师 C.RXQ`-P}
19.the successor CPA 后任注册会计师 #'5{
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20.the preceding CPA前任注册会计师 b"y4-KV
21.issue the audit report 出具审计报告 e3k58
22.expert 专家 ,0@QBr5P
23.the board of directors 董事会 1b<[/g9
24.knowledge of the entity‘ s business 了解被审计单位情况 Z4dl'v)9
25.assess material misstatement risks评估重大错报风险 X`A+/{ H
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 {n{-5Y
27.a general knowledge of —— 初步了解―――的情况 w7~cY=
28.a more knowledge of—— 进一步了解的情况 Eih6?Lpu
29.the prior year‘s working papers 以前年度工作底稿 r8>Qs RnU%
30.minutes of meeting 会议纪要 fwi
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31.business risks 经营风险 [JEf P/n|.
32.appropriateness 适当性 GK[9Cm
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33.accounting estimate 会计估计 0|| 5r#
34.management representations 管理层声明 [
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35.going concern assumption 持续经营假设 #s{EIj~YR_
36.audit plan 审计计划 1 fT
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37.significant audit areas 重点审计领域 ,7)zavA
38.error 错误 riQ0'-p
39.fraud舞弊 t{e}3}LEd
40.modified or additional procedures 修改或追加审计程序 <m> m"|G
41.misappropriation of assets 侵占资产 \.]C`ocD
42.transactions without substance 虚假交易 W)AfXy
43.unusual pressures 异常压力 L0qL\>#ejr
44.the suspected noncompliance 涉嫌存在违法行为 i7mo89S
45.materialiy 重要性 zFr#j~L"
46.exceed the materiality level 超过重要性水平 'u9y\vUy
47.approach the materiality level 接近重要性水平 =vsvx{o?
48.an acceptably low level 可接受水平 X2`n&JE
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 H#3Ma1z
50.misstatements or omissions 错报或漏报 ft$!u-`
51.aggregate 总计
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52.subsequent events 期后事项 |?v+8QL,;t
53.adjust the financial statements 调整财务报表 y>c Yw!
54.perform additional audit procedures 实施追加的审计程序 |Y30B,=M
55.audit risk 审计风险 /}k?Tg/
56.detection risk 检查风险 h7PIF*7m
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57.inappropriate audit opinion 不适当的审计意见 GQYB2{e
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58.material misstatement 重大的错报 @x
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59.tolerable misstatement 可容忍错报 @[#)zO
60.the acceptable level of detection risk 可接受的检查风险