1.audit 审计 C ^oj/} ^
2.attestation 鉴证 u*u3<YQ
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 .dM4B'OA?
5.agreed-upon procedures 执行商定程序 fhp\of/@
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6.high levels of assurance 高水平保证 *i3\`;^=
7.compilation 编制 @#m@ .
8.reliability 可靠性 di $\\ Ah
9.relevance 相关性 m3 [R
10.professional skepticism 职业谨慎 4}-{sS}MP
11.objectivity 客观性 1X. E:
12. professional competence 专业胜任能力 jNV)=s^ed[
13.Senior/CPA-in-charge 项目经理 1fajTT?
14.audit engagement letter 业务约定书 Y=0D[o8
15.recurring audit 连续审计 [[
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16.the client 委托人 m/TjXA8_
17.change CPA 更换注册会计师 K{DsGf ,
18.the existing CPA 现任注册会计师 2E7vuFH4c
19.the successor CPA 后任注册会计师 d rRi<7
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20.the preceding CPA前任注册会计师 p6P .I8g
21.issue the audit report 出具审计报告 Lh`B5
22.expert 专家 ]c/k%] o~
23.the board of directors 董事会 5 jMI33D
24.knowledge of the entity‘ s business 了解被审计单位情况 iR(=< >
25.assess material misstatement risks评估重大错报风险 DD$YMM
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 b &]_5 GGc
27.a general knowledge of —— 初步了解―――的情况 P )D2PVD
28.a more knowledge of—— 进一步了解的情况 %#
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29.the prior year‘s working papers 以前年度工作底稿 :xwyE(w
30.minutes of meeting 会议纪要 L F<{/c9,
31.business risks 经营风险 X "hdCY%
32.appropriateness 适当性 *n]f) Jc
33.accounting estimate 会计估计 TjDDvXY
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 ~F; ~
36.audit plan 审计计划 *m$lAWB5D
37.significant audit areas 重点审计领域 )( CZK&<
38.error 错误 V7~tIhuJH
39.fraud舞弊 Pk{eGG<F$
40.modified or additional procedures 修改或追加审计程序 ECW=865jL
41.misappropriation of assets 侵占资产 d-%bRGo/
42.transactions without substance 虚假交易 ,/%@:Fh4
43.unusual pressures 异常压力 XWd;-%
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44.the suspected noncompliance 涉嫌存在违法行为 8_*31Y
45.materialiy 重要性 |!Ryl}Oi
46.exceed the materiality level 超过重要性水平 d1]1bN4`"0
47.approach the materiality level 接近重要性水平 l4O&*,}l##
48.an acceptably low level 可接受水平 &AUtUp
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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 rm}%C(C{J
50.misstatements or omissions 错报或漏报 IJ[r!&PY
51.aggregate 总计 "39\@Ow
52.subsequent events 期后事项 -/w#f&Y+]8
53.adjust the financial statements 调整财务报表 Sj(5xa[
54.perform additional audit procedures 实施追加的审计程序 O-uno{Fd*
55.audit risk 审计风险
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56.detection risk 检查风险 THN/ /}d
57.inappropriate audit opinion 不适当的审计意见 ,; D$d#\"
58.material misstatement 重大的错报 \- `,fat
59.tolerable misstatement 可容忍错报 KA#P_e{<@
60.the acceptable level of detection risk 可接受的检查风险
