1.audit 审计 uTvv(f
2.attestation 鉴证 G|u3UhyB
3.credibility 可信赖程度 %NARyz
4.audit of financial statements 财务报表审计 q4k@l
5.agreed-upon procedures 执行商定程序 ,/,9j{|"j
6.high levels of assurance 高水平保证 <7sIm^N
7.compilation 编制 G^Tk 20*
8.reliability 可靠性 KL?) akk
9.relevance 相关性 o>lmst%<
10.professional skepticism 职业谨慎 'vIx#k4D1
11.objectivity 客观性 }1H=wg>\
12. professional competence 专业胜任能力 @aG&n(.!u*
13.Senior/CPA-in-charge 项目经理 $2#7D*
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14.audit engagement letter 业务约定书 Z)"61)
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15.recurring audit 连续审计 rOfK~g,X
16.the client 委托人 [_6 &N.
17.change CPA 更换注册会计师 Mi7y&~,
18.the existing CPA 现任注册会计师 Y)I8eU{Wl(
19.the successor CPA 后任注册会计师 s
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20.the preceding CPA前任注册会计师 5g
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21.issue the audit report 出具审计报告 5#JJ?
22.expert 专家 USPTpjt8R
23.the board of directors 董事会 ^ 4hO8
24.knowledge of the entity‘ s business 了解被审计单位情况 p@Q5b}xCG_
25.assess material misstatement risks评估重大错报风险 m"/g7w4N
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %y`7);.q
27.a general knowledge of —— 初步了解―――的情况 2k
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28.a more knowledge of—— 进一步了解的情况 sz95i|@/
29.the prior year‘s working papers 以前年度工作底稿 4? (W%?
30.minutes of meeting 会议纪要 (9RslvKL
31.business risks 经营风险 FG-L0X
32.appropriateness 适当性 KFWJ}pNq
33.accounting estimate 会计估计 4Yjx{5QSAG
34.management representations 管理层声明 u<tk G B
35.going concern assumption 持续经营假设 RDQ^dui
36.audit plan 审计计划 _}Ps(_5D
37.significant audit areas 重点审计领域 _YHu96H;
38.error 错误
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39.fraud舞弊 9IZu$-
40.modified or additional procedures 修改或追加审计程序 g /+oZU
41.misappropriation of assets 侵占资产 ^ @=^;nB
42.transactions without substance 虚假交易 ^4$'KIq
43.unusual pressures 异常压力 &xSa7FY
44.the suspected noncompliance 涉嫌存在违法行为 0tz:Wd*<
45.materialiy 重要性 :`,3h%
46.exceed the materiality level 超过重要性水平 0~gO'*2P
47.approach the materiality level 接近重要性水平 E
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48.an acceptably low level 可接受水平 zY9H%
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 lPP,`
50.misstatements or omissions 错报或漏报 b= PVIZ
51.aggregate 总计 -=}3j&,\R
52.subsequent events 期后事项 9@VO+E$7L
53.adjust the financial statements 调整财务报表 +C{p%`<
54.perform additional audit procedures 实施追加的审计程序 w7kJg'X/6
55.audit risk 审计风险
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56.detection risk 检查风险 vA% ^`5
57.inappropriate audit opinion 不适当的审计意见 Sfjje4R
58.material misstatement 重大的错报 woOy*)@
59.tolerable misstatement 可容忍错报 %Z]'!X
60.the acceptable level of detection risk 可接受的检查风险