1.audit 审计 UC$ppTCc?
2.attestation 鉴证 yIE!j%u
3.credibility 可信赖程度 IAyp 2
4.audit of financial statements 财务报表审计 ]I6 J7A[
5.agreed-upon procedures 执行商定程序 .jK4?}]
6.high levels of assurance 高水平保证 ?&uu[y
7.compilation 编制 -F3-{E
8.reliability 可靠性 c+GG\:gM
9.relevance 相关性 \}G^\p6?M
10.professional skepticism 职业谨慎 J9 I:Q<;
11.objectivity 客观性 YchH~m|
12. professional competence 专业胜任能力 $Y
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13.Senior/CPA-in-charge 项目经理 Qv ?"b
14.audit engagement letter 业务约定书 og>uj>H&
15.recurring audit 连续审计 2+WaA,
16.the client 委托人 CU~PT.
17.change CPA 更换注册会计师 4{Z)8;QX
18.the existing CPA 现任注册会计师 $Z>'Jp
19.the successor CPA 后任注册会计师 bs1Rvx1:J%
20.the preceding CPA前任注册会计师 q0\6F^;M
21.issue the audit report 出具审计报告 ,iwp,=h=
22.expert 专家 /<BI46B\
23.the board of directors 董事会 >5
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24.knowledge of the entity‘ s business 了解被审计单位情况 bQ5\ ]5M
25.assess material misstatement risks评估重大错报风险 iam1V)V
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |+"(L#wk
27.a general knowledge of —— 初步了解―――的情况 .tr!(O],h
28.a more knowledge of—— 进一步了解的情况 9Gz=lc[!7
29.the prior year‘s working papers 以前年度工作底稿 r@,2E6xn
30.minutes of meeting 会议纪要 "^iYLQOC
31.business risks 经营风险 CTA3*Gn
32.appropriateness 适当性 9MqGIOQ${j
33.accounting estimate 会计估计 8a"%0d#
34.management representations 管理层声明 wUM0M?_p[
35.going concern assumption 持续经营假设 a-J.B.A$Z/
36.audit plan 审计计划 P1f[%1
37.significant audit areas 重点审计领域 @|T'0_'
38.error 错误 yaV|AB$v
39.fraud舞弊 M"To&?OI
40.modified or additional procedures 修改或追加审计程序 -H-~;EzU
41.misappropriation of assets 侵占资产 7cMv/g^h@
42.transactions without substance 虚假交易 3T0"" !Q
43.unusual pressures 异常压力 eJ81-!)
44.the suspected noncompliance 涉嫌存在违法行为 ~7Ux@Sx;
45.materialiy 重要性 .5{ab\_af
46.exceed the materiality level 超过重要性水平 p{dj~ &v
47.approach the materiality level 接近重要性水平 Mrb)
48.an acceptably low level 可接受水平 ku
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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 h!9ei6
50.misstatements or omissions 错报或漏报 Srd4))2/0
51.aggregate 总计 ,9
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52.subsequent events 期后事项 U,1-A=Og{o
53.adjust the financial statements 调整财务报表 11;zNjD|
54.perform additional audit procedures 实施追加的审计程序 J<lO=
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55.audit risk 审计风险 k$}fWR
56.detection risk 检查风险 w@fi{H(R
57.inappropriate audit opinion 不适当的审计意见 ?|Zx!z ($
58.material misstatement 重大的错报 sW8dPw
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59.tolerable misstatement 可容忍错报 Yu2Bkq+
60.the acceptable level of detection risk 可接受的检查风险