1.audit 审计 wLDWD,"K
2.attestation 鉴证 aNLkkkJg<;
3.credibility 可信赖程度 &%ZiI@O-
4.audit of financial statements 财务报表审计 ia!b0*<
5.agreed-upon procedures 执行商定程序 hpqM
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6.high levels of assurance 高水平保证 .[E"Kb}=
7.compilation 编制 EP|OKXRltA
8.reliability 可靠性 "XU
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9.relevance 相关性 ;0R>D g
10.professional skepticism 职业谨慎 sU/R$Nbr
11.objectivity 客观性 GomTec9.
12. professional competence 专业胜任能力 VGVZ`|
13.Senior/CPA-in-charge 项目经理 i09w(k?
14.audit engagement letter 业务约定书 a
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15.recurring audit 连续审计 nJvDk h#h1
16.the client 委托人 !&3iZQGWv
17.change CPA 更换注册会计师 3y9K'
18.the existing CPA 现任注册会计师 D?v)Xqw=
19.the successor CPA 后任注册会计师 %4%$NdU"
20.the preceding CPA前任注册会计师 F%8W*Y699
21.issue the audit report 出具审计报告 _m
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22.expert 专家 %|3I|'%Y
23.the board of directors 董事会 qNLG- m,n<
24.knowledge of the entity‘ s business 了解被审计单位情况 7
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25.assess material misstatement risks评估重大错报风险 O%g%*9
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 M%3 \]&
27.a general knowledge of —— 初步了解―――的情况 YSvZ7G(m>
28.a more knowledge of—— 进一步了解的情况 +0,{gDd+
29.the prior year‘s working papers 以前年度工作底稿 Nvlfi8.
30.minutes of meeting 会议纪要 3N'f Hy
31.business risks 经营风险 }SdI _sLe
32.appropriateness 适当性 ,<^7~d{{3m
33.accounting estimate 会计估计 nZfU:N
34.management representations 管理层声明 <h$Nh0
35.going concern assumption 持续经营假设 jL|y4
36.audit plan 审计计划 jAa{;p"jU
37.significant audit areas 重点审计领域 X_7cwPY
38.error 错误 #SHmAB
39.fraud舞弊 Y\.ds%G
40.modified or additional procedures 修改或追加审计程序 ;>eD`Wh
41.misappropriation of assets 侵占资产 y;!q E~!3
42.transactions without substance 虚假交易 ,+u.FQv~
43.unusual pressures 异常压力 62R94
44.the suspected noncompliance 涉嫌存在违法行为 eYER"E
45.materialiy 重要性 C)7T'[
46.exceed the materiality level 超过重要性水平 B]`!L/
47.approach the materiality level 接近重要性水平 \k#|[d5W
48.an acceptably low level 可接受水平 pT90TcI2
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 ]vyu
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50.misstatements or omissions 错报或漏报 d$3;o&VUNI
51.aggregate 总计 >y2;sJ4]D%
52.subsequent events 期后事项 |M*jo<C
53.adjust the financial statements 调整财务报表 [3yzVcr~4
54.perform additional audit procedures 实施追加的审计程序 ad\?@>[I
55.audit risk 审计风险 hnQDm$k
56.detection risk 检查风险 4@K9%
57.inappropriate audit opinion 不适当的审计意见 9 >t
58.material misstatement 重大的错报 d 6$,iw@>^
59.tolerable misstatement 可容忍错报 NZJ:@J=-
60.the acceptable level of detection risk 可接受的检查风险