1.audit 审计 $*+`;PG-
2.attestation 鉴证 Nf9$q| %!
3.credibility 可信赖程度 _lZWy$rm%
4.audit of financial statements 财务报表审计 "
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5.agreed-upon procedures 执行商定程序 GOY!()F
6.high levels of assurance 高水平保证 )VkH':yCM
7.compilation 编制 TxmKmZ u
8.reliability 可靠性 xU;Q~(
9.relevance 相关性 7eyx cr;z
10.professional skepticism 职业谨慎 ga|-~~
11.objectivity 客观性 Dp;6CGYl?
12. professional competence 专业胜任能力 3W@ta1
13.Senior/CPA-in-charge 项目经理 m$^v/pLkM
14.audit engagement letter 业务约定书 tZN'OoZ
15.recurring audit 连续审计 hODq&9!
16.the client 委托人 $+w -r#,
17.change CPA 更换注册会计师 }b]z+4Ua(
18.the existing CPA 现任注册会计师 g:[yA{Eh
19.the successor CPA 后任注册会计师 'z x1kq1
20.the preceding CPA前任注册会计师 oedLe9!
21.issue the audit report 出具审计报告 j7=x&)qbx
22.expert 专家 i/q1>
23.the board of directors 董事会 @l&>C#K\
24.knowledge of the entity‘ s business 了解被审计单位情况 \`|OAC0a
25.assess material misstatement risks评估重大错报风险 &&|c-mD+*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 { VFr8F0*H
27.a general knowledge of —— 初步了解―――的情况 9Z. WR-}
28.a more knowledge of—— 进一步了解的情况 Q|nGY:98
29.the prior year‘s working papers 以前年度工作底稿 ]|K@0,
30.minutes of meeting 会议纪要 , n47.S
31.business risks 经营风险 Xs$UpQo
32.appropriateness 适当性 E3
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33.accounting estimate 会计估计 +Am\jsq
34.management representations 管理层声明 h$a%PaVf
35.going concern assumption 持续经营假设 u*<knZ~ty
36.audit plan 审计计划 eW;0{P
37.significant audit areas 重点审计领域 [
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38.error 错误 Q1u/QA:z7
39.fraud舞弊 ,&rHBNS
40.modified or additional procedures 修改或追加审计程序 hH=}<@z
41.misappropriation of assets 侵占资产 )\fLS d
42.transactions without substance 虚假交易 F@kd[>/[
43.unusual pressures 异常压力 94GF8P
44.the suspected noncompliance 涉嫌存在违法行为 @LR :^>&*
45.materialiy 重要性 M%1wT9
46.exceed the materiality level 超过重要性水平 9\a;75a
47.approach the materiality level 接近重要性水平 Cc>+OUL
48.an acceptably low level 可接受水平 lb<D,&+
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 -gy@sSfvkv
50.misstatements or omissions 错报或漏报 l5CFm8%
51.aggregate 总计 #@K
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52.subsequent events 期后事项 GGkU$qp2~
53.adjust the financial statements 调整财务报表 M}xyW"yp
54.perform additional audit procedures 实施追加的审计程序 a X:,1^
55.audit risk 审计风险 *BAR`+;U
56.detection risk 检查风险 Gq9p
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57.inappropriate audit opinion 不适当的审计意见 xPorlX)zW
58.material misstatement 重大的错报 Z-rHYfa4
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险