1.audit 审计 Hq"<vp
2.attestation 鉴证 #BT6bH08X
3.credibility 可信赖程度 iEJ Q#5))0
4.audit of financial statements 财务报表审计 &=6cz$]z
5.agreed-upon procedures 执行商定程序 .1[2 Cj Q
6.high levels of assurance 高水平保证 3>@qQ_8%~
7.compilation 编制 3<UDVt@0
8.reliability 可靠性
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9.relevance 相关性 MLv.v &@S
10.professional skepticism 职业谨慎 jN'f m
11.objectivity 客观性 eB/ hyC1
12. professional competence 专业胜任能力 tE9_dR^K
13.Senior/CPA-in-charge 项目经理 4-}A'fTU8
14.audit engagement letter 业务约定书 "e7$q&R
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15.recurring audit 连续审计 q$u\
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16.the client 委托人 (fk, 80
17.change CPA 更换注册会计师 mb*h73{{
18.the existing CPA 现任注册会计师 Y9co?!J 5M
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 OL
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21.issue the audit report 出具审计报告 pD}VB6=
22.expert 专家 :9rhv{6Wp
23.the board of directors 董事会 He71h(BHm
24.knowledge of the entity‘ s business 了解被审计单位情况 lA
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25.assess material misstatement risks评估重大错报风险 [nPzh Xs
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 Sfr\%Buv
27.a general knowledge of —— 初步了解―――的情况 O3w_vm'
28.a more knowledge of—— 进一步了解的情况 &"j).Ogm4
29.the prior year‘s working papers 以前年度工作底稿 A*26
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30.minutes of meeting 会议纪要 }2!5#/^~
31.business risks 经营风险 W1vAK
32.appropriateness 适当性 I ;11j
33.accounting estimate 会计估计 Zxxy1Fl#.[
34.management representations 管理层声明 CXP $bt}
35.going concern assumption 持续经营假设 4pTu P /
36.audit plan 审计计划 divZJc
37.significant audit areas 重点审计领域 o|*|
38.error 错误 v[yTk[zd0
39.fraud舞弊 LG@c)H74
40.modified or additional procedures 修改或追加审计程序 )zLS,/p k^
41.misappropriation of assets 侵占资产 .L(j@I t
42.transactions without substance 虚假交易 #+ lq7HJ1
43.unusual pressures 异常压力 ao" ; 5 m
44.the suspected noncompliance 涉嫌存在违法行为 I.
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45.materialiy 重要性 I }W-5%
46.exceed the materiality level 超过重要性水平 uI-7 6
47.approach the materiality level 接近重要性水平 C7 &
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48.an acceptably low level 可接受水平 A 7,$y!D
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 g$-D?~(Z
50.misstatements or omissions 错报或漏报 R#Nd|f<
51.aggregate 总计 A*;^F ]~'
52.subsequent events 期后事项 +D-+}&o W
53.adjust the financial statements 调整财务报表 gc8PA_bFz
54.perform additional audit procedures 实施追加的审计程序 Y /ac}q
55.audit risk 审计风险 wyA(}iSq
56.detection risk 检查风险 _d=&9d#=\
57.inappropriate audit opinion 不适当的审计意见 G$kwc
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58.material misstatement 重大的错报 ESf7b `tS
59.tolerable misstatement 可容忍错报 46?F+,Rzl
60.the acceptable level of detection risk 可接受的检查风险
