1.audit 审计 +[M5x[[$
2.attestation 鉴证 #!0le:_
3.credibility 可信赖程度 rld4uy}m
4.audit of financial statements 财务报表审计 )]~'zOE_
5.agreed-upon procedures 执行商定程序 VE1 B"s</
6.high levels of assurance 高水平保证 z%5i ^P
7.compilation 编制 i{TErJ{}e
8.reliability 可靠性 o\u31,
9.relevance 相关性 f@&C
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10.professional skepticism 职业谨慎 3D70`u
11.objectivity 客观性 9^l_\:4
12. professional competence 专业胜任能力 7@al)G;~
13.Senior/CPA-in-charge 项目经理 G
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14.audit engagement letter 业务约定书 sI4Ql0[
15.recurring audit 连续审计 .n1]Yk;,1
16.the client 委托人 ,y@`=
17.change CPA 更换注册会计师 ;=.VKW%U
18.the existing CPA 现任注册会计师 ku q3QW<
19.the successor CPA 后任注册会计师 xo/[,rR
20.the preceding CPA前任注册会计师 `P}T{!P+6
21.issue the audit report 出具审计报告 0p\R@{
22.expert 专家 +Z[(s!
23.the board of directors 董事会 l}B,SkP^
24.knowledge of the entity‘ s business 了解被审计单位情况 lSU&Yqx
25.assess material misstatement risks评估重大错报风险 u|h>z|4lJj
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 w
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27.a general knowledge of —— 初步了解―――的情况 c-8Pc]+g
28.a more knowledge of—— 进一步了解的情况 Jx[Z[R O2
29.the prior year‘s working papers 以前年度工作底稿 4KF
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30.minutes of meeting 会议纪要 OO5k_J
31.business risks 经营风险 fdP[{.$?(
32.appropriateness 适当性 (:W=8G,p
33.accounting estimate 会计估计 4Sv&iQ=vh
34.management representations 管理层声明 b$)b/=2
35.going concern assumption 持续经营假设 ?'uxYeX6
36.audit plan 审计计划 (5Q,d
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37.significant audit areas 重点审计领域 qg?O+-+
38.error 错误 tn};[r
39.fraud舞弊 4h wUH
40.modified or additional procedures 修改或追加审计程序 6'd=% V
41.misappropriation of assets 侵占资产 -ZqN~5>j)
42.transactions without substance 虚假交易 Pda(O;aNU
43.unusual pressures 异常压力 *l:5FTp
44.the suspected noncompliance 涉嫌存在违法行为 13(JW
45.materialiy 重要性 /]4[b!OTJ
46.exceed the materiality level 超过重要性水平 bJ8G5QU
47.approach the materiality level 接近重要性水平 m5Gt8Z 6a
48.an acceptably low level 可接受水平 }.w@.
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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 b?`8-g
50.misstatements or omissions 错报或漏报 r
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51.aggregate 总计
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52.subsequent events 期后事项 >!:uVS
53.adjust the financial statements 调整财务报表 p\5DW'
54.perform additional audit procedures 实施追加的审计程序 lgp-/O"T
55.audit risk 审计风险 DP`$gd
56.detection risk 检查风险 ]l.y/pRP5[
57.inappropriate audit opinion 不适当的审计意见 J2VhheL`J
58.material misstatement 重大的错报 RGy4p)z*+
59.tolerable misstatement 可容忍错报 l%@>)%LA
60.the acceptable level of detection risk 可接受的检查风险