1.audit 审计 53 05N!
2.attestation 鉴证 (k&aD2PH
3.credibility 可信赖程度 P v.@Y 30
4.audit of financial statements 财务报表审计 0*x?
5.agreed-upon procedures 执行商定程序 Ib2pV2`h(
6.high levels of assurance 高水平保证
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7.compilation 编制 TN`
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8.reliability 可靠性
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9.relevance 相关性 {hR2NUm
10.professional skepticism 职业谨慎 !#qB%E]a
11.objectivity 客观性 ", )
12. professional competence 专业胜任能力 mDf WR
13.Senior/CPA-in-charge 项目经理 p
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14.audit engagement letter 业务约定书 %WN2 xCSf
15.recurring audit 连续审计 7*"LW
16.the client 委托人 N@0scfO6<
17.change CPA 更换注册会计师 x)L@x Q
18.the existing CPA 现任注册会计师 V1A3l{>L
19.the successor CPA 后任注册会计师 y8z%s/gRh
20.the preceding CPA前任注册会计师 1hi j4m$b
21.issue the audit report 出具审计报告 1_lL?S3,a@
22.expert 专家 q8>Q,F`B A
23.the board of directors 董事会 j3&*wU_
24.knowledge of the entity‘ s business 了解被审计单位情况 mu sxX58%
25.assess material misstatement risks评估重大错报风险 3/FB>w gt
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 bp,CvQ'}a
27.a general knowledge of —— 初步了解―――的情况 o7zfD94I
28.a more knowledge of—— 进一步了解的情况 glgk>83I+
29.the prior year‘s working papers 以前年度工作底稿 '7s!N F2
30.minutes of meeting 会议纪要 q|J]
31.business risks 经营风险 S
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32.appropriateness 适当性 tO3 ;; %
33.accounting estimate 会计估计 IhLfuyFWu
34.management representations 管理层声明 a~>h'}C>
35.going concern assumption 持续经营假设 KL4/"$l]
36.audit plan 审计计划 idy:Jei }
37.significant audit areas 重点审计领域 %A3Jd4DH
38.error 错误 |3m%d2V*hF
39.fraud舞弊 {eUfwPAa3
40.modified or additional procedures 修改或追加审计程序 <b I,y_<K
41.misappropriation of assets 侵占资产 7<D_ h/WV
42.transactions without substance 虚假交易 >B7OTGw
43.unusual pressures 异常压力 :^a$ve3(Jq
44.the suspected noncompliance 涉嫌存在违法行为 2-84
45.materialiy 重要性 Xk '.t|
46.exceed the materiality level 超过重要性水平 sSUd;BYf
47.approach the materiality level 接近重要性水平 2l?J9c}Wo
48.an acceptably low level 可接受水平 Ji q[VeLe
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 za7wNe(s
50.misstatements or omissions 错报或漏报 {wI0 =U
51.aggregate 总计 6bba} P
52.subsequent events 期后事项 +F|[9o
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53.adjust the financial statements 调整财务报表 6-"&jbvm
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
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56.detection risk 检查风险 mz1g8M`@[D
57.inappropriate audit opinion 不适当的审计意见 o @. !Z8
58.material misstatement 重大的错报 &&O=v]6,V
59.tolerable misstatement 可容忍错报 O5
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60.the acceptable level of detection risk 可接受的检查风险
