1.audit 审计
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2.attestation 鉴证 5tg
3.credibility 可信赖程度 DD\:glo
4.audit of financial statements 财务报表审计 x-k}RI
5.agreed-upon procedures 执行商定程序 }+0{opY4R
6.high levels of assurance 高水平保证 rLNo7i
7.compilation 编制 %0
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8.reliability 可靠性 d_*'5Eia6
9.relevance 相关性 _PrK6M@"L
10.professional skepticism 职业谨慎 w4 <FC$
11.objectivity 客观性 tFL/zqgm
12. professional competence 专业胜任能力 (b Q1,y
13.Senior/CPA-in-charge 项目经理 ~#dNGWwG
14.audit engagement letter 业务约定书 S*6P=O*
15.recurring audit 连续审计 :04sB]H
16.the client 委托人 +qe!KPk2
17.change CPA 更换注册会计师 w:
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18.the existing CPA 现任注册会计师 eOjoxnD-$
19.the successor CPA 后任注册会计师 8/*q#j
20.the preceding CPA前任注册会计师 ;BqYh
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21.issue the audit report 出具审计报告 OS6 l*S('
22.expert 专家 Qj?+R F6(
23.the board of directors 董事会 5YaTE<G
24.knowledge of the entity‘ s business 了解被审计单位情况 AoL4#.r3H
25.assess material misstatement risks评估重大错报风险 1FUadSB5)
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 C)`k{(-{
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 bE.,)GY
29.the prior year‘s working papers 以前年度工作底稿 Y@N}XH<4R
30.minutes of meeting 会议纪要 ^#2w::Ds}!
31.business risks 经营风险 k'X
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32.appropriateness 适当性 @ 9D, f
33.accounting estimate 会计估计 ~`c?&YixU
34.management representations 管理层声明 @Hj5ZJ
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35.going concern assumption 持续经营假设 ./LD
36.audit plan 审计计划 D(D:/L8T,
37.significant audit areas 重点审计领域 CN@bJo2
38.error 错误 d0~F|j\#
39.fraud舞弊 u?Jw) `
40.modified or additional procedures 修改或追加审计程序 V*rAZ0
41.misappropriation of assets 侵占资产 k DS
42.transactions without substance 虚假交易 hm >JBc:n-
43.unusual pressures 异常压力 ('pNAn!]
44.the suspected noncompliance 涉嫌存在违法行为 <Yu}7klJE
45.materialiy 重要性 :}0y[qc3
46.exceed the materiality level 超过重要性水平 -`gqA%#+
47.approach the materiality level 接近重要性水平 D ::),,
48.an acceptably low level 可接受水平 H#x=eDU|k
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 j2SJ4tB /
50.misstatements or omissions 错报或漏报 Ro$'|}(+A
51.aggregate 总计 V #W,}+_Sz
52.subsequent events 期后事项 l=U@j
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53.adjust the financial statements 调整财务报表 ^AtAfVJN0
54.perform additional audit procedures 实施追加的审计程序 '9%72yG
55.audit risk 审计风险 ~~k_A|&
56.detection risk 检查风险 6Y0k}+j|>E
57.inappropriate audit opinion 不适当的审计意见 +uKh]RP
58.material misstatement 重大的错报 YU.aZdA&V3
59.tolerable misstatement 可容忍错报 c
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60.the acceptable level of detection risk 可接受的检查风险