1.audit 审计 Gv zw=~8
2.attestation 鉴证 6GtXM3qtS
3.credibility 可信赖程度 C!aK5rqhv
4.audit of financial statements 财务报表审计 9% AL f 9
5.agreed-upon procedures 执行商定程序 $@:z4S(
6.high levels of assurance 高水平保证 3re|=_
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7.compilation 编制 5\$8"/H
8.reliability 可靠性 8k`rj;
9.relevance 相关性 x?MSHOia`P
10.professional skepticism 职业谨慎 ckPI^0A!
11.objectivity 客观性 t&=]>blIs
12. professional competence 专业胜任能力 &GH,is
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 VwV`tKit
15.recurring audit 连续审计 !{L`Zd;C>w
16.the client 委托人 v(2|n}qY
17.change CPA 更换注册会计师 G\:^9!nwY~
18.the existing CPA 现任注册会计师 pn6!QpV5
19.the successor CPA 后任注册会计师 G6L
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20.the preceding CPA前任注册会计师 ONw;NaE,
21.issue the audit report 出具审计报告 h_Cac@F0
22.expert 专家 ^UAL5}CQt
23.the board of directors 董事会 -O-qEQd
24.knowledge of the entity‘ s business 了解被审计单位情况 < l%3P6|
25.assess material misstatement risks评估重大错报风险 aD:vNX
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 aj<=]=hr
27.a general knowledge of —— 初步了解―――的情况 ^#VyI F3q
28.a more knowledge of—— 进一步了解的情况 uM9[
29.the prior year‘s working papers 以前年度工作底稿 |_J[n!~f7
30.minutes of meeting 会议纪要 }{Ncww!iN
31.business risks 经营风险 Z:PsQ~M
32.appropriateness 适当性 ymLhSF][
33.accounting estimate 会计估计 F!;0eS"xp
34.management representations 管理层声明 U,4:yc,)s
35.going concern assumption 持续经营假设 -S"$S16D
36.audit plan 审计计划 R1DXi
37.significant audit areas 重点审计领域 Xbb('MoI63
38.error 错误 R~],5_
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39.fraud舞弊 `2@t) :
40.modified or additional procedures 修改或追加审计程序 .iB?:
41.misappropriation of assets 侵占资产 )TBG-<wt
42.transactions without substance 虚假交易 D{aN_0mT
43.unusual pressures 异常压力 &T8prE?
44.the suspected noncompliance 涉嫌存在违法行为 6/Coi,om
45.materialiy 重要性 9
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46.exceed the materiality level 超过重要性水平 b1}P
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47.approach the materiality level 接近重要性水平 4u
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48.an acceptably low level 可接受水平 0 pHqNlb
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 Et=N`k_gO
50.misstatements or omissions 错报或漏报 ^< ,Np+
51.aggregate 总计 I4Ys,n
52.subsequent events 期后事项 ncluA~ 8
53.adjust the financial statements 调整财务报表 8S>T1st
54.perform additional audit procedures 实施追加的审计程序 Gv!*
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55.audit risk 审计风险 /2&