1.audit 审计 #a}w&O";
2.attestation 鉴证 j-1V,V=
3.credibility 可信赖程度 |-=-/u1
4.audit of financial statements 财务报表审计 jI8`trD
5.agreed-upon procedures 执行商定程序 mx}5 ":}
6.high levels of assurance 高水平保证 K` N$nOw
7.compilation 编制 P}Ig6^[m\
8.reliability 可靠性 ZvF#J_%gE5
9.relevance 相关性 O<s7VHj
10.professional skepticism 职业谨慎 7-B|B{]
11.objectivity 客观性 4xW~@m eNB
12. professional competence 专业胜任能力 66?`7j X
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 [s^p P2
15.recurring audit 连续审计 HHx:s2G
16.the client 委托人 M#^q
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17.change CPA 更换注册会计师 7RUztu\_
18.the existing CPA 现任注册会计师 -I5]#%eX^
19.the successor CPA 后任注册会计师 !6|_`l>G,
20.the preceding CPA前任注册会计师 J0IKI,X.
21.issue the audit report 出具审计报告 \5 }PF+)|
22.expert 专家 aZ~e;}w.Zq
23.the board of directors 董事会 )2). kL>
24.knowledge of the entity‘ s business 了解被审计单位情况 wBpt
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25.assess material misstatement risks评估重大错报风险 %@:>hQ2 ;
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ph6/+[ :
27.a general knowledge of —— 初步了解―――的情况 0t!Z
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28.a more knowledge of—— 进一步了解的情况 rmw}Ui"
29.the prior year‘s working papers 以前年度工作底稿 TE&E f$h
30.minutes of meeting 会议纪要 YTTy6*\,_
31.business risks 经营风险 RgoF4 g+@
32.appropriateness 适当性 i}LQ}35@
33.accounting estimate 会计估计 M{p6&eg
34.management representations 管理层声明 zk$h71<{.
35.going concern assumption 持续经营假设 yam'LF
36.audit plan 审计计划 ?3N/#
37.significant audit areas 重点审计领域 {
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38.error 错误 qsp3G7\'=
39.fraud舞弊 Q% aF
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40.modified or additional procedures 修改或追加审计程序 nycJZ}f:wP
41.misappropriation of assets 侵占资产 eJqx,W5MK]
42.transactions without substance 虚假交易 TQeIAy
43.unusual pressures 异常压力 ?T73BL=
44.the suspected noncompliance 涉嫌存在违法行为 ?:vg`m!*
45.materialiy 重要性 Lb$Uba-_
46.exceed the materiality level 超过重要性水平 5L6.7}B
47.approach the materiality level 接近重要性水平 \KJTR0EB:>
48.an acceptably low level 可接受水平 ^'Lp<YJs6
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 ,Z|O y|+'
50.misstatements or omissions 错报或漏报 0*:n<T9
51.aggregate 总计 \|X
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52.subsequent events 期后事项 1<x5{/CZ
53.adjust the financial statements 调整财务报表 !(bYh`Uy
54.perform additional audit procedures 实施追加的审计程序 suQ`a_ zJ
55.audit risk 审计风险 vH6( p(l
56.detection risk 检查风险 L~+aD2 E {
57.inappropriate audit opinion 不适当的审计意见 q :up8-LAr
58.material misstatement 重大的错报 J-=fy^S5
59.tolerable misstatement 可容忍错报 <2 j$P Y9
60.the acceptable level of detection risk 可接受的检查风险
