1.audit 审计 5L#M7E
2.attestation 鉴证 ')RK(I
3.credibility 可信赖程度 5UyK1e))
4.audit of financial statements 财务报表审计 pl&GFf
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5.agreed-upon procedures 执行商定程序 m:CpDxzbf
6.high levels of assurance 高水平保证 wX;NU4)n
7.compilation 编制 b1!%xdy_T
8.reliability 可靠性 !/
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9.relevance 相关性 o*'3N/D~
10.professional skepticism 职业谨慎 5]+eLKXB
11.objectivity 客观性 A???s,F_
12. professional competence 专业胜任能力 HjD= .Q
13.Senior/CPA-in-charge 项目经理 6}2Lt[>O
14.audit engagement letter 业务约定书 >=Veu; A
15.recurring audit 连续审计 5GP'cE
16.the client 委托人 +.St"f/1
17.change CPA 更换注册会计师 (@9}FHJzi
18.the existing CPA 现任注册会计师 ,3u19>2
19.the successor CPA 后任注册会计师 <o}t-Bgg
20.the preceding CPA前任注册会计师 zV#k
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21.issue the audit report 出具审计报告 n2~rrQ
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22.expert 专家 NunT2JP.
23.the board of directors 董事会 3kg+*]tLx
24.knowledge of the entity‘ s business 了解被审计单位情况 d[de5Xra
25.assess material misstatement risks评估重大错报风险 ><HXd+- sd
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,EA#89s
27.a general knowledge of —— 初步了解―――的情况 9AaixI
28.a more knowledge of—— 进一步了解的情况 V,}cDT>
29.the prior year‘s working papers 以前年度工作底稿 5E}i<}sq5
30.minutes of meeting 会议纪要 &bb*~W-
31.business risks 经营风险 UPsh Y
32.appropriateness 适当性 6 ?cV1:jh
33.accounting estimate 会计估计 S7R^%Wck/6
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 x($1pAE
36.audit plan 审计计划 xi0&"?7la
37.significant audit areas 重点审计领域 X8<ygci+.5
38.error 错误 1Cthi[
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39.fraud舞弊 ?(N(8)G1
40.modified or additional procedures 修改或追加审计程序 mc$dR,
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41.misappropriation of assets 侵占资产 &Jz%L^
42.transactions without substance 虚假交易 r&w>+KIt
43.unusual pressures 异常压力 3.Qwn.
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 h fNBWN
46.exceed the materiality level 超过重要性水平 <?eZ9eB
47.approach the materiality level 接近重要性水平 @
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48.an acceptably low level 可接受水平 @<+(40`*
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 bbnAmZ
50.misstatements or omissions 错报或漏报 3 D3K:K!FK
51.aggregate 总计 (1R,
52.subsequent events 期后事项 zKZ6Qjd8!
53.adjust the financial statements 调整财务报表 _IGQ<U <
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54.perform additional audit procedures 实施追加的审计程序 quR':=S5f
55.audit risk 审计风险 pn)5neX{
56.detection risk 检查风险 ;J<kG@
57.inappropriate audit opinion 不适当的审计意见 ~![R\gps
58.material misstatement 重大的错报 RV~w+%f
59.tolerable misstatement 可容忍错报 XyhdsH5%3!
60.the acceptable level of detection risk 可接受的检查风险