1.audit 审计 ;hjwD
2.attestation 鉴证 C-H@8p?T
3.credibility 可信赖程度 W0]gLw9*
4.audit of financial statements 财务报表审计 ?CA,
5.agreed-upon procedures 执行商定程序 N
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6.high levels of assurance 高水平保证 B,=H@[Fj
7.compilation 编制 Ch3jxgQY
8.reliability 可靠性 u[
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9.relevance 相关性 /Bm( `T
10.professional skepticism 职业谨慎 2mGaD\?K
11.objectivity 客观性 y;o^- O
12. professional competence 专业胜任能力 9AJ7h9L
13.Senior/CPA-in-charge 项目经理 0ok-IHE<
14.audit engagement letter 业务约定书 !GNBDRr
15.recurring audit 连续审计 c>)Yt^q&K
16.the client 委托人 [+DW >Et
17.change CPA 更换注册会计师 Rw:*'1
18.the existing CPA 现任注册会计师 Oz%>/zw[h
19.the successor CPA 后任注册会计师 vG"=h%
20.the preceding CPA前任注册会计师 yLQ*"sw\
21.issue the audit report 出具审计报告 e!=kWc
22.expert 专家 pj?f?.^
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 PU1Qsb5
25.assess material misstatement risks评估重大错报风险 I\$X/t +dH
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 0p!
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27.a general knowledge of —— 初步了解―――的情况 ,~]tg77
28.a more knowledge of—— 进一步了解的情况 57&b:0`p
29.the prior year‘s working papers 以前年度工作底稿 LB a[:j2
30.minutes of meeting 会议纪要 ?qWfup\S
31.business risks 经营风险 5X:*/FuS@
32.appropriateness 适当性 Us0EG\Y
33.accounting estimate 会计估计 mh{1*T$fP
34.management representations 管理层声明 J.xPv)1'
35.going concern assumption 持续经营假设 K8UP,f2
36.audit plan 审计计划 |='z{WS
37.significant audit areas 重点审计领域 EKsT~SS
38.error 错误 7OJ'){R$
39.fraud舞弊 `6]%P(#a
40.modified or additional procedures 修改或追加审计程序 @3C>BLI8+
41.misappropriation of assets 侵占资产 Nbi.\
42.transactions without substance 虚假交易 ''\Ov
43.unusual pressures 异常压力 ei[j
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44.the suspected noncompliance 涉嫌存在违法行为 < F.hZGss7
45.materialiy 重要性 9#MBaO8_"
46.exceed the materiality level 超过重要性水平 ;E3>ay6m8
47.approach the materiality level 接近重要性水平 9{5&^RbCp
48.an acceptably low level 可接受水平 w.YiO5|y
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 D)m5
50.misstatements or omissions 错报或漏报 BlA_.]Sg$
51.aggregate 总计 #\ X#w<\?
52.subsequent events 期后事项 8L:ji,"
53.adjust the financial statements 调整财务报表 5',8 ziJQ
54.perform additional audit procedures 实施追加的审计程序 v{ 0=
55.audit risk 审计风险 V4'YWdTi
56.detection risk 检查风险 vnM@QfN
57.inappropriate audit opinion 不适当的审计意见 ?7.7`1m!v
58.material misstatement 重大的错报 IpcNuZo9&
59.tolerable misstatement 可容忍错报 8{^WY7.'
60.the acceptable level of detection risk 可接受的检查风险