1.audit 审计 tuxRVV8l
2.attestation 鉴证 ]JdJe6`Mc
3.credibility 可信赖程度 6\n?48x}
4.audit of financial statements 财务报表审计 >b48>@~bY
5.agreed-upon procedures 执行商定程序 j;\[pg MR/
6.high levels of assurance 高水平保证 ?Vc0)
7.compilation 编制 9i=B
8.reliability 可靠性 HCj>,^<h
9.relevance 相关性 ?#BV+#(
10.professional skepticism 职业谨慎 sn"fK=,#g
11.objectivity 客观性 NYB "jKMk
12. professional competence 专业胜任能力 :,
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13.Senior/CPA-in-charge 项目经理 -bS)=L
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 Wp[9beI*M
16.the client 委托人 pOA!#Aj)
17.change CPA 更换注册会计师 ".P){Dep$4
18.the existing CPA 现任注册会计师 ,mKObMu
19.the successor CPA 后任注册会计师 ag8`O&+
20.the preceding CPA前任注册会计师 9S>g6}[E#0
21.issue the audit report 出具审计报告 Ur!~<4GO
22.expert 专家 ]Blf9h7
23.the board of directors 董事会 YQd:M%$
24.knowledge of the entity‘ s business 了解被审计单位情况 W5SN I>|E
25.assess material misstatement risks评估重大错报风险 0V`[Zgf
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 %e?fH.)
27.a general knowledge of —— 初步了解―――的情况 ~3CVx
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28.a more knowledge of—— 进一步了解的情况 >o/95xk2
29.the prior year‘s working papers 以前年度工作底稿 pRi<cO
30.minutes of meeting 会议纪要 C:i|-te
31.business risks 经营风险 U>F{?PReA?
32.appropriateness 适当性 e2w&&B-
33.accounting estimate 会计估计 D4Etl5k
34.management representations 管理层声明 ho.(v;
35.going concern assumption 持续经营假设 u9Y3?j,oC
36.audit plan 审计计划 5iM[sg[y9
37.significant audit areas 重点审计领域 cb$-6ZE/
38.error 错误 _<*Hv*Zm
39.fraud舞弊 VhEka#
40.modified or additional procedures 修改或追加审计程序 jfp z`zE
41.misappropriation of assets 侵占资产 QyGnDomQ
42.transactions without substance 虚假交易 E[g*O5
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 2SG$LIV 9Y
45.materialiy 重要性 (=
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46.exceed the materiality level 超过重要性水平 )Gk`[*q ;
47.approach the materiality level 接近重要性水平 EbNd=Z'J
48.an acceptably low level 可接受水平 dEa<g99[?
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 i]{1^pKq
50.misstatements or omissions 错报或漏报 @C_KV0i
51.aggregate 总计 6A
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52.subsequent events 期后事项 5&Ts7& .
53.adjust the financial statements 调整财务报表 s"KJiQKGM
54.perform additional audit procedures 实施追加的审计程序 W!Gdf^Yy<
55.audit risk 审计风险 w*9br SK
56.detection risk 检查风险 \c,pEXG
57.inappropriate audit opinion 不适当的审计意见 bPKOw<
58.material misstatement 重大的错报 k;W@
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59.tolerable misstatement 可容忍错报 ZD/jX_!t
60.the acceptable level of detection risk 可接受的检查风险