1.audit 审计 BO8?{~i
2.attestation 鉴证 :i|]iXE
I"
3.credibility 可信赖程度 (g&@E(@]?
4.audit of financial statements 财务报表审计 Xtloyph
5.agreed-upon procedures 执行商定程序 4dm0:,
G
6.high levels of assurance 高水平保证 y0p\Gu;3j
7.compilation 编制 ,LC(Ax'.F
8.reliability 可靠性 ]re}E
B\Rs
9.relevance 相关性 c?KIHZ0
10.professional skepticism 职业谨慎 LXZI|K[}k
11.objectivity 客观性 D;*cy<_K8
12. professional competence 专业胜任能力 nB0KDt_
13.Senior/CPA-in-charge 项目经理 U$S{j&?
14.audit engagement letter 业务约定书 i52JY&N
15.recurring audit 连续审计 EB@rIvUi,
16.the client 委托人 FGhnK'
17.change CPA 更换注册会计师 t/3HX]B_
18.the existing CPA 现任注册会计师 ^8YBW<9
19.the successor CPA 后任注册会计师 1f'msy/
20.the preceding CPA前任注册会计师 ,`YIcrya:
21.issue the audit report 出具审计报告 @sW!g;\T
22.expert 专家 -8R SE4)
23.the board of directors 董事会 H/Rzs$pnv
24.knowledge of the entity‘ s business 了解被审计单位情况 Pa?{}A
25.assess material misstatement risks评估重大错报风险 {;6a_L@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 3_.%NgES|
27.a general knowledge of —— 初步了解―――的情况 >&k`NXS|V
28.a more knowledge of—— 进一步了解的情况 P]OUzI,
29.the prior year‘s working papers 以前年度工作底稿 <_]W1V:0
30.minutes of meeting 会议纪要 ]h=5d09z
31.business risks 经营风险 $~VIx% h
32.appropriateness 适当性 PS=q):R|
33.accounting estimate 会计估计 ;lSsy
34.management representations 管理层声明
)eqF21\
35.going concern assumption 持续经营假设 z@ `u$D$n
36.audit plan 审计计划 Mvp|S.
37.significant audit areas 重点审计领域 AX
Q.E$1g
38.error 错误 `U|zNizO
39.fraud舞弊 1Dhu5ht
40.modified or additional procedures 修改或追加审计程序 }%<_>b\
41.misappropriation of assets 侵占资产 W}%"xy ]N
42.transactions without substance 虚假交易 ~Nf|,{[(5
43.unusual pressures 异常压力 a5/Dz&>j6
44.the suspected noncompliance 涉嫌存在违法行为 UoUQ6Ij
45.materialiy 重要性 >YsM'.EF D
46.exceed the materiality level 超过重要性水平 }`!-WY
47.approach the materiality level 接近重要性水平 8TK*VOf`
48.an acceptably low level 可接受水平 bUds E1f
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ,el[A`b
50.misstatements or omissions 错报或漏报 xE$lx:C"FU
51.aggregate 总计 -@Urq>^v T
52.subsequent events 期后事项 P,xJVo\
53.adjust the financial statements 调整财务报表 B6KG\,'|
54.perform additional audit procedures 实施追加的审计程序 d @ l
55.audit risk 审计风险 ^SW9J^9
56.detection risk 检查风险 g/\cN(X
57.inappropriate audit opinion 不适当的审计意见 dV16'
58.material misstatement 重大的错报 Rha|Rk~
59.tolerable misstatement 可容忍错报 l N0u1)'2
60.the acceptable level of detection risk 可接受的检查风险