1.audit 审计 *l//r
V?l
2.attestation 鉴证 ,b4&$W].
3.credibility 可信赖程度 H[r0jREK
4.audit of financial statements 财务报表审计 #t
O!3= 0
5.agreed-upon procedures 执行商定程序 >U)O@W)
6.high levels of assurance 高水平保证 ,3j7Y5v
7.compilation 编制 =X*E(.6Ip
8.reliability 可靠性 0u_'(Z-^2
9.relevance 相关性 )sHPIxHI
10.professional skepticism 职业谨慎 zCrcCr
11.objectivity 客观性 {@A2jk\
12. professional competence 专业胜任能力 O^#u%/
13.Senior/CPA-in-charge 项目经理 UL%ihWq
14.audit engagement letter 业务约定书
@-}]~|<
15.recurring audit 连续审计 i1
&'Zh
16.the client 委托人 0=B5
=qyw
17.change CPA 更换注册会计师 .yPx'_e
18.the existing CPA 现任注册会计师 :+Kesa:E
19.the successor CPA 后任注册会计师 -+>am?
20.the preceding CPA前任注册会计师 BXY'%8q _a
21.issue the audit report 出具审计报告 %u}sVRJ
22.expert 专家 C)w*aU,(
23.the board of directors 董事会 $b} +5
24.knowledge of the entity‘ s business 了解被审计单位情况 &UR/Txnu
25.assess material misstatement risks评估重大错报风险 e=jO_[
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 .Q@"];wH
27.a general knowledge of —— 初步了解―――的情况 GHY>DrXO1u
28.a more knowledge of—— 进一步了解的情况 ;>N ~,Q
29.the prior year‘s working papers 以前年度工作底稿 @ni~ij
30.minutes of meeting 会议纪要 S41>VbtEp
31.business risks 经营风险 S<~nk-xr*h
32.appropriateness 适当性 h.0K
PF]O
33.accounting estimate 会计估计 $nn5;11@gY
34.management representations 管理层声明 Z.pw!mu"
35.going concern assumption 持续经营假设 z7
C1&bGe
36.audit plan 审计计划 Ks(U]G"V
37.significant audit areas 重点审计领域 ]||=<!^kn
38.error 错误 Hea<!zPH
39.fraud舞弊 "[yiNJ"kt
40.modified or additional procedures 修改或追加审计程序 T*yveo&j
41.misappropriation of assets 侵占资产 Kf#!IY][
42.transactions without substance 虚假交易 Umg81!
43.unusual pressures 异常压力 EB<q.
44.the suspected noncompliance 涉嫌存在违法行为 ,6"n5Ks}
45.materialiy 重要性 tpONSR
Y
46.exceed the materiality level 超过重要性水平 LnS>3$t*
47.approach the materiality level 接近重要性水平 hm>*eJNp]
48.an acceptably low level 可接受水平 (N4(r<o;
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 (+dRD]|T
50.misstatements or omissions 错报或漏报 xQap44KPZ
51.aggregate 总计 u7WM6X
52.subsequent events 期后事项 )
AXH^&
53.adjust the financial statements 调整财务报表 :g#it@
54.perform additional audit procedures 实施追加的审计程序 NCt sx /C
55.audit risk 审计风险 yan[{h]EZ
56.detection risk 检查风险 @~3c"q;i7
57.inappropriate audit opinion 不适当的审计意见 y>|XpImZ
58.material misstatement 重大的错报 (L%q/
$
59.tolerable misstatement 可容忍错报 E
G4bFmcs
60.the acceptable level of detection risk 可接受的检查风险