1.audit 审计 +eK"-u~K
2.attestation 鉴证 @s ?
3.credibility 可信赖程度 59Xi3KY
4.audit of financial statements 财务报表审计 :t8b39
5.agreed-upon procedures 执行商定程序 }@'$b<!B
6.high levels of assurance 高水平保证 c
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7.compilation 编制 =[cS0Sy
8.reliability 可靠性 n22zq6m
9.relevance 相关性 VM
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10.professional skepticism 职业谨慎 t{^*6XOcJ
11.objectivity 客观性 QwJVS(Gs4
12. professional competence 专业胜任能力 :cem,#(=
13.Senior/CPA-in-charge 项目经理 >z{d0{\
14.audit engagement letter 业务约定书 }Gz~nf%
15.recurring audit 连续审计 O`x;,6Vr
16.the client 委托人 K6v6yn
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17.change CPA 更换注册会计师 u~7hWiY<2
18.the existing CPA 现任注册会计师 ]@j*/IP
19.the successor CPA 后任注册会计师 }Z@ov
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20.the preceding CPA前任注册会计师 R_W+Ylob
21.issue the audit report 出具审计报告 Fq~yL!#!
22.expert 专家 \o}xF@sM5
23.the board of directors 董事会 "}u.v?HYz
24.knowledge of the entity‘ s business 了解被审计单位情况 =9'RM>
25.assess material misstatement risks评估重大错报风险 s C%&cRQD
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#Oih!6A|
27.a general knowledge of —— 初步了解―――的情况 vM*-D{
28.a more knowledge of—— 进一步了解的情况 tZ:_ag)o
29.the prior year‘s working papers 以前年度工作底稿 X^}I-M%{m
30.minutes of meeting 会议纪要 bv]`!g:
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31.business risks 经营风险 @=bLDTx;c)
32.appropriateness 适当性 Q]Y*K
33.accounting estimate 会计估计 m[?E
34.management representations 管理层声明 QUq_:t+Dv
35.going concern assumption 持续经营假设 "bFTk/
36.audit plan 审计计划 T!
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37.significant audit areas 重点审计领域 dt \TQJc~
38.error 错误 sT 3^hY7
39.fraud舞弊 ~
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40.modified or additional procedures 修改或追加审计程序 q8X feoUV
41.misappropriation of assets 侵占资产 #C~+JL
42.transactions without substance 虚假交易 GY6`JWk
43.unusual pressures 异常压力 8'r2D+Vwm
44.the suspected noncompliance 涉嫌存在违法行为 }iXDa?6%
45.materialiy 重要性 Y_;#UU689
46.exceed the materiality level 超过重要性水平 a,@]8 r-"
47.approach the materiality level 接近重要性水平 Y>|B;Kj0(
48.an acceptably low level 可接受水平 KyVQh8
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 bU>U14ix<
50.misstatements or omissions 错报或漏报 FOv=!'So
51.aggregate 总计 2
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52.subsequent events 期后事项 _X^1IaL
53.adjust the financial statements 调整财务报表 %+@O#P
54.perform additional audit procedures 实施追加的审计程序 9TgIB
55.audit risk 审计风险 wxR,OR
56.detection risk 检查风险 R@58*c:U(
57.inappropriate audit opinion 不适当的审计意见 *]ly0nP
58.material misstatement 重大的错报 V,
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59.tolerable misstatement 可容忍错报 7]U
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60.the acceptable level of detection risk 可接受的检查风险