1.audit 审计 )AOPiC$jL
2.attestation 鉴证 zVdKYs i^
3.credibility 可信赖程度 xJ-*%'(KZ
4.audit of financial statements 财务报表审计 y =R
aJm
5.agreed-upon procedures 执行商定程序 M~-h-tG
6.high levels of assurance 高水平保证 SaCx)8ul0
7.compilation 编制 .>P~uZiX!
8.reliability 可靠性 9hy'DcSy,
9.relevance 相关性 GE@uOJ6H
10.professional skepticism 职业谨慎 pjACFVMFX
11.objectivity 客观性 [6H}/_nD
12. professional competence 专业胜任能力 g^jJ8k,7(
13.Senior/CPA-in-charge 项目经理 I-,>DLG
14.audit engagement letter 业务约定书 -TgUyv.
15.recurring audit 连续审计 z
OtkC3hY
16.the client 委托人 F#su5<d
17.change CPA 更换注册会计师 V"O9n[ |
18.the existing CPA 现任注册会计师 {ih:FcI
19.the successor CPA 后任注册会计师 u*hH}
20.the preceding CPA前任注册会计师 3!aEClRtq
21.issue the audit report 出具审计报告 D3y>iQd
22.expert 专家 OZ^h\m4
23.the board of directors 董事会 mmHJh\2v
24.knowledge of the entity‘ s business 了解被审计单位情况 )!A
2>
25.assess material misstatement risks评估重大错报风险 |~eY%LB
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 @l{I[pp
27.a general knowledge of —— 初步了解―――的情况 *6XRjq^#
28.a more knowledge of—— 进一步了解的情况 Wm(:P
29.the prior year‘s working papers 以前年度工作底稿 RK-x?ZYH'
30.minutes of meeting 会议纪要 B%fU'
31.business risks 经营风险 [m\,+lG?)j
32.appropriateness 适当性 ~
7}]
33.accounting estimate 会计估计 N+NK`
34.management representations 管理层声明 'j }g
35.going concern assumption 持续经营假设 I0iY+@^5
36.audit plan 审计计划 (etUEb^}T
37.significant audit areas 重点审计领域 `y2ljIWJ
38.error 错误 &mcR
39.fraud舞弊 ;|!MI'Af
40.modified or additional procedures 修改或追加审计程序 7H%_sw5S.
41.misappropriation of assets 侵占资产 +#~O'r]%GG
42.transactions without substance 虚假交易 ^sV|ck
43.unusual pressures 异常压力 >yKpM }6l{
44.the suspected noncompliance 涉嫌存在违法行为 .a:Z!KF
45.materialiy 重要性 OF8WDo`
46.exceed the materiality level 超过重要性水平 =:gjz4}_8
47.approach the materiality level 接近重要性水平 -D#5o,]3
48.an acceptably low level 可接受水平 NI8~QeGah
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 3za`>bUN
50.misstatements or omissions 错报或漏报 0R|K0XH#$
51.aggregate 总计 T`?n,'!(
52.subsequent events 期后事项 .fE
wk
53.adjust the financial statements 调整财务报表 V9T
4+
54.perform additional audit procedures 实施追加的审计程序 1i3V!!r
55.audit risk 审计风险 '00J~j~
56.detection risk 检查风险 f*<ps
o
57.inappropriate audit opinion 不适当的审计意见 B'p5M.6d#:
58.material misstatement 重大的错报 =&2$/YX0D
59.tolerable misstatement 可容忍错报 I8k
60.the acceptable level of detection risk 可接受的检查风险