1.audit 审计 ?3iN)*Ut
2.attestation 鉴证 C[JPohm
3.credibility 可信赖程度 $)(Zt^
4.audit of financial statements 财务报表审计 \'nE
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5.agreed-upon procedures 执行商定程序 gLg\W3TOi
6.high levels of assurance 高水平保证 p*Hf<)}
7.compilation 编制 8O^z{Yh7
8.reliability 可靠性 @ v}M\$N?
9.relevance 相关性 "&kXAwe
10.professional skepticism 职业谨慎 w6k^
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11.objectivity 客观性 ?kc,}
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12. professional competence 专业胜任能力 gHU0Pr9 '
13.Senior/CPA-in-charge 项目经理 LoS% FI
14.audit engagement letter 业务约定书 z#olKBs
15.recurring audit 连续审计 E>}3MfL
16.the client 委托人 ;cWFh4_
17.change CPA 更换注册会计师 sVIw'W
18.the existing CPA 现任注册会计师 E`3[62C
19.the successor CPA 后任注册会计师 f Aeq(tI=
20.the preceding CPA前任注册会计师 _d3/ ="=
21.issue the audit report 出具审计报告 *IC9))PGJ
22.expert 专家 uacVF[9|W
23.the board of directors 董事会 x$V[xX
24.knowledge of the entity‘ s business 了解被审计单位情况 ze Hs5P8}r
25.assess material misstatement risks评估重大错报风险 |Iq\ZX%q
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 mv9@Az9
27.a general knowledge of —— 初步了解―――的情况 e5cvm
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28.a more knowledge of—— 进一步了解的情况 *s"{JrG`O
29.the prior year‘s working papers 以前年度工作底稿 :U#4H;kk~j
30.minutes of meeting 会议纪要 qr7_3
31.business risks 经营风险 q^kOyA .
32.appropriateness 适当性 QPwUW
33.accounting estimate 会计估计 '[Ch8Yf\
34.management representations 管理层声明 Qc"UTvq
35.going concern assumption 持续经营假设 Ha/-v?E
36.audit plan 审计计划 T$9tO{
37.significant audit areas 重点审计领域 z4c{W~} `
38.error 错误 r}])V[ V
39.fraud舞弊 (K->5rSU
40.modified or additional procedures 修改或追加审计程序 L [ 7Aa"R
41.misappropriation of assets 侵占资产 5?4jD]Z
42.transactions without substance 虚假交易 &]H Y :
43.unusual pressures 异常压力 ?e!mv}B_
44.the suspected noncompliance 涉嫌存在违法行为 n8> ( m,
45.materialiy 重要性 ,Tc598 D
46.exceed the materiality level 超过重要性水平 wloQk(T<W
47.approach the materiality level 接近重要性水平 >`c-Fqk
48.an acceptably low level 可接受水平 M2e_)f:
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 RI
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50.misstatements or omissions 错报或漏报 V, )bw
51.aggregate 总计 D>Dch0{H,:
52.subsequent events 期后事项 q Y$/i#
53.adjust the financial statements 调整财务报表 b7h0V4w
54.perform additional audit procedures 实施追加的审计程序 elf2!
55.audit risk 审计风险 rXlJW]i
56.detection risk 检查风险 F%pYnHr<
57.inappropriate audit opinion 不适当的审计意见 Qyoly"b@
58.material misstatement 重大的错报 %JC-%TRWK
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
