1.audit 审计 a`L:E'|B9
2.attestation 鉴证 vJL Gy]
3.credibility 可信赖程度 }}"pQ!Z
4.audit of financial statements 财务报表审计 />Q}0Hg
5.agreed-upon procedures 执行商定程序 e2f+Fv
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6.high levels of assurance 高水平保证 K+pVRDRcs
7.compilation 编制 Z\?2"4H
8.reliability 可靠性 AtewC
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9.relevance 相关性 u\V^g
10.professional skepticism 职业谨慎 lD[37U!
11.objectivity 客观性 P #O2MiG
12. professional competence 专业胜任能力 H4s~=
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13.Senior/CPA-in-charge 项目经理 XeX"IhgS>E
14.audit engagement letter 业务约定书 4qdoF_
15.recurring audit 连续审计 ^|H={pd'c0
16.the client 委托人 T]ls&cW5
17.change CPA 更换注册会计师 Dn6U8s&
18.the existing CPA 现任注册会计师 B*N1)J\5
19.the successor CPA 后任注册会计师 R*:>h8
20.the preceding CPA前任注册会计师 w8XCU>
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21.issue the audit report 出具审计报告 xNzGp5H
22.expert 专家 7i*eKC`ZqK
23.the board of directors 董事会 s'h;a5Q1'Q
24.knowledge of the entity‘ s business 了解被审计单位情况 =A
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25.assess material misstatement risks评估重大错报风险 8LbwEKl
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 8q@Z
27.a general knowledge of —— 初步了解―――的情况 MfP)Pk5
28.a more knowledge of—— 进一步了解的情况 g:>'+(H ;
29.the prior year‘s working papers 以前年度工作底稿 -~mgct5
30.minutes of meeting 会议纪要 7p{Pmq[
31.business risks 经营风险 7Ml4u%?
32.appropriateness 适当性 +{1.kb
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33.accounting estimate 会计估计 %WgN+A0
34.management representations 管理层声明 OvtE)ul@
35.going concern assumption 持续经营假设 sU"%,Q5
36.audit plan 审计计划 lj (y
37.significant audit areas 重点审计领域 N7?B"
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38.error 错误 J#zr50@@
39.fraud舞弊 Y3Fj3NwS
40.modified or additional procedures 修改或追加审计程序 g w"
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41.misappropriation of assets 侵占资产 8.i4QaU
42.transactions without substance 虚假交易 D7;9D*o\
43.unusual pressures 异常压力 JVYH b 60Z
44.the suspected noncompliance 涉嫌存在违法行为 G3~`]qf
45.materialiy 重要性 TaN{xpo
46.exceed the materiality level 超过重要性水平 c2y,zq|H
47.approach the materiality level 接近重要性水平 Ax;=Zh<DAv
48.an acceptably low level 可接受水平 $-iEcxsi
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 !cwZ*eM
50.misstatements or omissions 错报或漏报 ,~1"50 Hp@
51.aggregate 总计 CIjc5^Y2
52.subsequent events 期后事项 7l D-|yx
53.adjust the financial statements 调整财务报表 '+`[)w
54.perform additional audit procedures 实施追加的审计程序 fSkDD>&
55.audit risk 审计风险 ,%M[$S'
56.detection risk 检查风险 *'?7OL
57.inappropriate audit opinion 不适当的审计意见 X2z<cJG|d@
58.material misstatement 重大的错报 ?, S/>SP
59.tolerable misstatement 可容忍错报 4J2^zx,H
60.the acceptable level of detection risk 可接受的检查风险