1.audit 审计 qcT'nZ:
2.attestation 鉴证 J4\ qEO
3.credibility 可信赖程度 Sr?#S
4.audit of financial statements 财务报表审计 `HBf&Z
5.agreed-upon procedures 执行商定程序 x
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6.high levels of assurance 高水平保证 m1*O0Tg]"
7.compilation 编制 B2O} 1.
8.reliability 可靠性 fYW6b[lI
9.relevance 相关性 ?y!E-&
10.professional skepticism 职业谨慎 /S lYm-uQ+
11.objectivity 客观性 M4W5f#C5Ee
12. professional competence 专业胜任能力 &e8s65`
13.Senior/CPA-in-charge 项目经理 YtWJXkB
14.audit engagement letter 业务约定书 +k>.Q0n%m
15.recurring audit 连续审计 ivz{L-
16.the client 委托人 3Gip<\$v
17.change CPA 更换注册会计师 n-@j5w+k4
18.the existing CPA 现任注册会计师 Ft!],n-n*
19.the successor CPA 后任注册会计师 .e3+s*
20.the preceding CPA前任注册会计师 pn^ d]rou?
21.issue the audit report 出具审计报告 O
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22.expert 专家 Nj 00W1
23.the board of directors 董事会 ~JH:EB:
24.knowledge of the entity‘ s business 了解被审计单位情况 &sd}ulEg`
25.assess material misstatement risks评估重大错报风险 qQH]`#P
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 5;{H&O9Q
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 tmtT(
29.the prior year‘s working papers 以前年度工作底稿 (zFi$
30.minutes of meeting 会议纪要 c[ ]4n
31.business risks 经营风险 2TA*m{\Hr
32.appropriateness 适当性 9*(aUz9j
33.accounting estimate 会计估计 $-*!pRaVU
34.management representations 管理层声明 s91JBP|B7
35.going concern assumption 持续经营假设 y?q*WUh
36.audit plan 审计计划 XSZ k%_
37.significant audit areas 重点审计领域 `FC(
38.error 错误 aVd,xl
39.fraud舞弊 5O6hxcMjT
40.modified or additional procedures 修改或追加审计程序 ,1"KHv
41.misappropriation of assets 侵占资产 0a "c2J
42.transactions without substance 虚假交易 _zwUE
43.unusual pressures 异常压力 [2{1b`e
44.the suspected noncompliance 涉嫌存在违法行为 I'0@viF"Nx
45.materialiy 重要性 O7 $hYk
46.exceed the materiality level 超过重要性水平 'u1?tQ=gmk
47.approach the materiality level 接近重要性水平 8M`#pN^
48.an acceptably low level 可接受水平 ,9o"43D:a|
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 4tS.G
50.misstatements or omissions 错报或漏报 d8x \
51.aggregate 总计 PxS8 n?y
52.subsequent events 期后事项 1[vi.
53.adjust the financial statements 调整财务报表 xcf%KXJf6
54.perform additional audit procedures 实施追加的审计程序 c*@E_}C#
55.audit risk 审计风险 S9",d~EM
56.detection risk 检查风险 '&|=0TDd+
57.inappropriate audit opinion 不适当的审计意见 i?F
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58.material misstatement 重大的错报 4BKI-;v$
59.tolerable misstatement 可容忍错报 WpRc)g:
60.the acceptable level of detection risk 可接受的检查风险