1.audit 审计 ":igYh
2.attestation 鉴证 ^HiI
3.credibility 可信赖程度 $W_sIS0\z
4.audit of financial statements 财务报表审计 Lp1\vfU<+
5.agreed-upon procedures 执行商定程序 Go;fQ yG
6.high levels of assurance 高水平保证 Ec2?'*s
7.compilation 编制 u7>{#]
8.reliability 可靠性 <rQ+ErDA
9.relevance 相关性 rJz`v/:|P
10.professional skepticism 职业谨慎 r2b_$
11.objectivity 客观性 5`>%{ o
12. professional competence 专业胜任能力 )\O;Rt(
13.Senior/CPA-in-charge 项目经理 "+dByaY
14.audit engagement letter 业务约定书 *3R3C+
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15.recurring audit 连续审计 n^[VN[VC
16.the client 委托人 8bTE#2+-
17.change CPA 更换注册会计师 *
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18.the existing CPA 现任注册会计师 8?l
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19.the successor CPA 后任注册会计师 j'IZ etT
20.the preceding CPA前任注册会计师 A
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21.issue the audit report 出具审计报告 UiE 1TD{
22.expert 专家 ",,W1]"%
23.the board of directors 董事会 9_Ws8nE
24.knowledge of the entity‘ s business 了解被审计单位情况 &=>|? m8
25.assess material misstatement risks评估重大错报风险 i:/Ws1=q
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 c9/&A
27.a general knowledge of —— 初步了解―――的情况 #_pQS}$
28.a more knowledge of—— 进一步了解的情况 $:}sm0;
29.the prior year‘s working papers 以前年度工作底稿 r,8~qHbOT
30.minutes of meeting 会议纪要 W ])Lc3X
31.business risks 经营风险 9]4 W
32.appropriateness 适当性 T8t_+|(
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33.accounting estimate 会计估计
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34.management representations 管理层声明 SoJ=[5W
35.going concern assumption 持续经营假设 v\ <4y P
36.audit plan 审计计划 ]8o[&50y
37.significant audit areas 重点审计领域 YQ$Wif:@(n
38.error 错误 p|0ZP6!|
39.fraud舞弊 c,L{Qv"n{
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 s2kom)
42.transactions without substance 虚假交易 QLLMSa+! \
43.unusual pressures 异常压力 n4A#T#D!t3
44.the suspected noncompliance 涉嫌存在违法行为 E``\Jre@
45.materialiy 重要性 GOU>j"5}2
46.exceed the materiality level 超过重要性水平 {oVoN>gp
47.approach the materiality level 接近重要性水平 o |"iW" +
48.an acceptably low level 可接受水平 CFW#+U#U
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 q/eo
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50.misstatements or omissions 错报或漏报 c2~oPUj
51.aggregate 总计 *-,jIaL;
52.subsequent events 期后事项 LXq0hI
53.adjust the financial statements 调整财务报表 =u<jxV9
54.perform additional audit procedures 实施追加的审计程序 ]yV,lp
55.audit risk 审计风险 /VHQ!
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56.detection risk 检查风险 }!^`%\ %\
57.inappropriate audit opinion 不适当的审计意见 B!AJ*
58.material misstatement 重大的错报 La8 D%N
59.tolerable misstatement 可容忍错报 !V27ln KP+
60.the acceptable level of detection risk 可接受的检查风险