1.audit 审计 IVNNiNN*5
2.attestation 鉴证 1]>KuXd
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3.credibility 可信赖程度 cn\& ;55v
4.audit of financial statements 财务报表审计 ^/n[5@6H
5.agreed-upon procedures 执行商定程序 gy =`c MS@
6.high levels of assurance 高水平保证 V2FE|+R%g
7.compilation 编制 bOz\-=au
8.reliability 可靠性 yL
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9.relevance 相关性 Mz++SPG7
10.professional skepticism 职业谨慎 _SP
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11.objectivity 客观性 aY:(0en]&
12. professional competence 专业胜任能力 }ZmdX^xB
13.Senior/CPA-in-charge 项目经理 H4:TYh
14.audit engagement letter 业务约定书 sId5pY!
15.recurring audit 连续审计 EhFhL4Xdn
16.the client 委托人 #8z\i2I
17.change CPA 更换注册会计师 wO!hVm,Ta
18.the existing CPA 现任注册会计师 5N/]/
19.the successor CPA 后任注册会计师 hE6tu'
20.the preceding CPA前任注册会计师 l wg.'<
21.issue the audit report 出具审计报告 C(0Iv[~y/
22.expert 专家 _5
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23.the board of directors 董事会 `X^e}EGWu
24.knowledge of the entity‘ s business 了解被审计单位情况 /3TorB~Y
25.assess material misstatement risks评估重大错报风险
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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 \
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27.a general knowledge of —— 初步了解―――的情况 0&nF Vsz
28.a more knowledge of—— 进一步了解的情况 twu6z5<!-=
29.the prior year‘s working papers 以前年度工作底稿 Gj ^bz'2
30.minutes of meeting 会议纪要 3QHZC0AY
31.business risks 经营风险 1I+5
32.appropriateness 适当性 _(z"l"l=$
33.accounting estimate 会计估计 c
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34.management representations 管理层声明 |"-,C}O
35.going concern assumption 持续经营假设 j>b OnCp~
36.audit plan 审计计划 )ED[cYGx
37.significant audit areas 重点审计领域 hrL<jcv|
38.error 错误 .~U9*5d
39.fraud舞弊 *"CvB{XF&Z
40.modified or additional procedures 修改或追加审计程序 " /'=gE
41.misappropriation of assets 侵占资产 jF;4
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42.transactions without substance 虚假交易 Ii,:+o%
43.unusual pressures 异常压力 e"CLhaT
44.the suspected noncompliance 涉嫌存在违法行为 `/AzX *`
45.materialiy 重要性 Na6z,TW
46.exceed the materiality level 超过重要性水平 !qpu /
47.approach the materiality level 接近重要性水平 \fz
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48.an acceptably low level 可接受水平 lX4p'R-h
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 -&EmEXs%
50.misstatements or omissions 错报或漏报 *Z:PB%d5
51.aggregate 总计 G'py)C5;
52.subsequent events 期后事项 % KA/
53.adjust the financial statements 调整财务报表 E&+^H
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54.perform additional audit procedures 实施追加的审计程序 709eLhXrH
55.audit risk 审计风险 EC~t'v
56.detection risk 检查风险 u7=[~l&L
57.inappropriate audit opinion 不适当的审计意见 :z\f.+MI
58.material misstatement 重大的错报 O$H150,Q
59.tolerable misstatement 可容忍错报 1;P\mff3Y
60.the acceptable level of detection risk 可接受的检查风险