1.audit 审计 .,&6 x.
2.attestation 鉴证 ~=/.ZUQNX
3.credibility 可信赖程度 ds:&{~7L<T
4.audit of financial statements 财务报表审计 nV>=n,+s"
5.agreed-upon procedures 执行商定程序 JVq`v#8
6.high levels of assurance 高水平保证 jU!ibs}R3
7.compilation 编制 i/aj;t
8.reliability 可靠性 JK^pb0ih
9.relevance 相关性 H5/w!y@
10.professional skepticism 职业谨慎 %Zi}sm1t
11.objectivity 客观性 >e^8fpgSo
12. professional competence 专业胜任能力 ?a{>QyL
13.Senior/CPA-in-charge 项目经理 6bd{3@
14.audit engagement letter 业务约定书 I!Uj~jV
15.recurring audit 连续审计 P.'$L\
16.the client 委托人 @X]JMicJ
17.change CPA 更换注册会计师 F0tx.]uS
18.the existing CPA 现任注册会计师 Q'c[yu
19.the successor CPA 后任注册会计师 ~NZ}@J{00_
20.the preceding CPA前任注册会计师 |6T"T P
21.issue the audit report 出具审计报告 tW=oAy
22.expert 专家 8c' 5P
23.the board of directors 董事会 TF-a1z
24.knowledge of the entity‘ s business 了解被审计单位情况 UmOK7SPi
25.assess material misstatement risks评估重大错报风险 j38>5DM6L
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 c'uD
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27.a general knowledge of —— 初步了解―――的情况 0*50uK=5
28.a more knowledge of—— 进一步了解的情况 (F'?c1
29.the prior year‘s working papers 以前年度工作底稿 2
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30.minutes of meeting 会议纪要 ]6;oS-4gu?
31.business risks 经营风险 z]n&,q,5g
32.appropriateness 适当性 )mE67{YJh~
33.accounting estimate 会计估计
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34.management representations 管理层声明 <-N7Skkk!
35.going concern assumption 持续经营假设 A1/[3Bz
36.audit plan 审计计划 jOU1F
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37.significant audit areas 重点审计领域 $##LSTA
38.error 错误 "J*LR
39.fraud舞弊 >IEc4
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 LT6VZ,
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42.transactions without substance 虚假交易 #r;uM+
43.unusual pressures 异常压力 *@[N~:z/
44.the suspected noncompliance 涉嫌存在违法行为 L]QB
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45.materialiy 重要性 H;Cv]-
46.exceed the materiality level 超过重要性水平 0w ;#4X:m
47.approach the materiality level 接近重要性水平 fp'%lbk=
48.an acceptably low level 可接受水平 Ct pc]
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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 FXo{|z3
50.misstatements or omissions 错报或漏报 "j% L* J)
51.aggregate 总计 6d%)MEM
52.subsequent events 期后事项 =801nZJ
53.adjust the financial statements 调整财务报表 _[8sL^
54.perform additional audit procedures 实施追加的审计程序 6M X4h
55.audit risk 审计风险 8npjQ;%4>
56.detection risk 检查风险 Uf
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57.inappropriate audit opinion 不适当的审计意见 !?J?R-C
58.material misstatement 重大的错报 nCPIpw,]M
59.tolerable misstatement 可容忍错报 Vho^a:Z9}W
60.the acceptable level of detection risk 可接受的检查风险