1.audit 审计 $c];&)7q
2.attestation 鉴证 :Y[?@/m4
3.credibility 可信赖程度 0:zDt~Ju
4.audit of financial statements 财务报表审计 ,H5o/qNU`{
5.agreed-upon procedures 执行商定程序 %!V =noo
6.high levels of assurance 高水平保证 :pGgxO% q
7.compilation 编制 PHg(O:3WG
8.reliability 可靠性 s%@HchZ
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9.relevance 相关性 !UX7R\qu|
10.professional skepticism 职业谨慎 mO@Sl(9
11.objectivity 客观性 0Rz",Mu>
12. professional competence 专业胜任能力 fK5iOj'Q
13.Senior/CPA-in-charge 项目经理 pTE.,~-J^j
14.audit engagement letter 业务约定书 m$A-'*'
15.recurring audit 连续审计 ~uw eBp~O
16.the client 委托人 zF_aJ+i:~
17.change CPA 更换注册会计师 ($s%B
18.the existing CPA 现任注册会计师 Vv.q{fRvYB
19.the successor CPA 后任注册会计师 2VgVn,c
20.the preceding CPA前任注册会计师 G~
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21.issue the audit report 出具审计报告 y9-}LET3j
22.expert 专家 E>N L/[1d
23.the board of directors 董事会 fR,7l9<%Zp
24.knowledge of the entity‘ s business 了解被审计单位情况 l~$Od jf
25.assess material misstatement risks评估重大错报风险 DTM
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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 7w5 L?,a
27.a general knowledge of —— 初步了解―――的情况 H
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28.a more knowledge of—— 进一步了解的情况 S3Sn_zqG
29.the prior year‘s working papers 以前年度工作底稿 Y[`%j\=
30.minutes of meeting 会议纪要 LO;Z3Q>#0
31.business risks 经营风险 V1\x.0Fs
32.appropriateness 适当性 XV0t
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33.accounting estimate 会计估计 ZO!)G
34.management representations 管理层声明 -LMO
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35.going concern assumption 持续经营假设 k+As#7V
36.audit plan 审计计划 )jaNFJ
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37.significant audit areas 重点审计领域 %|gj46
38.error 错误 TDjjaO
39.fraud舞弊 N0']t Gh2
40.modified or additional procedures 修改或追加审计程序 F(+dX
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41.misappropriation of assets 侵占资产 6ZwFU5)QE/
42.transactions without substance 虚假交易 4P
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43.unusual pressures 异常压力 I,YP{H 4
44.the suspected noncompliance 涉嫌存在违法行为 7|$
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45.materialiy 重要性 2F fwct:
46.exceed the materiality level 超过重要性水平 F ][QH\N
47.approach the materiality level 接近重要性水平 t 4tXLI;'
48.an acceptably low level 可接受水平 ]{E{ IW8
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 o
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50.misstatements or omissions 错报或漏报 D4W^{/S
51.aggregate 总计 mp+lN:
52.subsequent events 期后事项 eXsFPM
53.adjust the financial statements 调整财务报表 *<T,Fyc|
54.perform additional audit procedures 实施追加的审计程序 bF{14F$
55.audit risk 审计风险 DeL7sU
56.detection risk 检查风险 Z|dng6ck
57.inappropriate audit opinion 不适当的审计意见 !mtX*;b(e
58.material misstatement 重大的错报 R'{BkC}.
59.tolerable misstatement 可容忍错报 }!0nb)kL
60.the acceptable level of detection risk 可接受的检查风险