1.audit 审计 2IW!EUR
2.attestation 鉴证 pXl qE,
3.credibility 可信赖程度 v5\ALWy+p
4.audit of financial statements 财务报表审计 HAI)+J
5.agreed-upon procedures 执行商定程序 2HBey
6.high levels of assurance 高水平保证 fi>.X99(G
7.compilation 编制 cq?,v?m
8.reliability 可靠性 2>^(&95M
9.relevance 相关性 CQ. C{
10.professional skepticism 职业谨慎 /D^ g"
11.objectivity 客观性 BC_<1
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12. professional competence 专业胜任能力 ^.)0O3oC
13.Senior/CPA-in-charge 项目经理 +,YK}?e
14.audit engagement letter 业务约定书 Kgi
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15.recurring audit 连续审计 "#gKI/[qxq
16.the client 委托人 C4ktCN
17.change CPA 更换注册会计师 kG5+kwV=:
18.the existing CPA 现任注册会计师 B.od{@I(Xp
19.the successor CPA 后任注册会计师 *rw6?u9I
20.the preceding CPA前任注册会计师 c-&Q_lB
21.issue the audit report 出具审计报告 Hpz1Iy@
22.expert 专家 zj2y=A|Y
23.the board of directors 董事会 --"5yGOL
24.knowledge of the entity‘ s business 了解被审计单位情况 l
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25.assess material misstatement risks评估重大错报风险 Ig?9"{9p
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 h@*I(ND<
27.a general knowledge of —— 初步了解―――的情况 z.RM85 ?T
28.a more knowledge of—— 进一步了解的情况 wAW{{ p
29.the prior year‘s working papers 以前年度工作底稿 $Bc3| `K1v
30.minutes of meeting 会议纪要 }z/%b<o_
31.business risks 经营风险 =to.Oa RR
32.appropriateness 适当性 {na>)qzKP
33.accounting estimate 会计估计 v
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34.management representations 管理层声明 $v2t6wS,"
35.going concern assumption 持续经营假设 MtPdpm6\
36.audit plan 审计计划 X=f %!
37.significant audit areas 重点审计领域 _ ~yd
38.error 错误 PB"=\>]`N
39.fraud舞弊 |ITCw$
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40.modified or additional procedures 修改或追加审计程序 O86p]Lr
41.misappropriation of assets 侵占资产 q'y<UyT6
42.transactions without substance 虚假交易 LU8[$.P
43.unusual pressures 异常压力 ct=K.m@E%X
44.the suspected noncompliance 涉嫌存在违法行为 *v(Q-FW
45.materialiy 重要性 PWp=}f.y
46.exceed the materiality level 超过重要性水平 N<4 nb
47.approach the materiality level 接近重要性水平 JQej$=*
48.an acceptably low level 可接受水平 h,&{m*q&
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
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50.misstatements or omissions 错报或漏报 ?-2s}IJO
51.aggregate 总计 wE<r'
52.subsequent events 期后事项 P~lU`.X}
53.adjust the financial statements 调整财务报表 7Q
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54.perform additional audit procedures 实施追加的审计程序 +Tx_q1/f5X
55.audit risk 审计风险
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56.detection risk 检查风险 9a+Y )?z
57.inappropriate audit opinion 不适当的审计意见 9* 3;v;F
58.material misstatement 重大的错报 {"$[MYi:
59.tolerable misstatement 可容忍错报 -~(d_
60.the acceptable level of detection risk 可接受的检查风险