1.audit 审计 B\Uocn
2.attestation 鉴证
]oxi~TwY^
3.credibility 可信赖程度 2VaKt4+`
4.audit of financial statements 财务报表审计 zLybf:#
5.agreed-upon procedures 执行商定程序 J+
r:7NvZ
6.high levels of assurance 高水平保证 ,v_NrX=f?
7.compilation 编制 {pk]p~
8.reliability 可靠性 *=(vIm[KL
9.relevance 相关性 jH?!\F2)+
10.professional skepticism 职业谨慎 @^Y
r=d ba
11.objectivity 客观性 5%RiM|+
12. professional competence 专业胜任能力 AH?4F"
13.Senior/CPA-in-charge 项目经理 Nx=rw h
14.audit engagement letter 业务约定书 5&TH\2u
15.recurring audit 连续审计 j9~lf
16.the client 委托人
y85R"d
17.change CPA 更换注册会计师 *cAI gO7
18.the existing CPA 现任注册会计师 .X34[AXd
19.the successor CPA 后任注册会计师 DhD^w;f]
20.the preceding CPA前任注册会计师 hO; XJyv
21.issue the audit report 出具审计报告 )W*A[c
2
22.expert 专家 9nSfFGu
23.the board of directors 董事会 fi [4F
24.knowledge of the entity‘ s business 了解被审计单位情况 y3OF+;E
25.assess material misstatement risks评估重大错报风险 "NtY[sT{V
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 UX%J?;g
27.a general knowledge of —— 初步了解―――的情况 +aOQ'*g
28.a more knowledge of—— 进一步了解的情况 .FC|~Z1T<F
29.the prior year‘s working papers 以前年度工作底稿 XeX`h_
30.minutes of meeting 会议纪要 CN:z
*g
31.business risks 经营风险 .?kq\.rQ
32.appropriateness 适当性 Ui.S)\B
33.accounting estimate 会计估计 (9Q@I8}Iy
34.management representations 管理层声明 n+ S&[Y
35.going concern assumption 持续经营假设 <nc6&+
36.audit plan 审计计划 ?OS0.
37.significant audit areas 重点审计领域 H{hzw&dZ<P
38.error 错误 }CL7h;5N 3
39.fraud舞弊 fwNj@fl_,e
40.modified or additional procedures 修改或追加审计程序 5i+cjT2
41.misappropriation of assets 侵占资产 LB`{35b-
42.transactions without substance 虚假交易 yt<h!k$ _P
43.unusual pressures 异常压力 GglGFXOL-
44.the suspected noncompliance 涉嫌存在违法行为 \3`r/,wY
45.materialiy 重要性 ><I{R|bC
46.exceed the materiality level 超过重要性水平 =YY 7V!
47.approach the materiality level 接近重要性水平 BhhFij4
48.an acceptably low level 可接受水平 ~z)JO'Z$
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
wSi$.C2
50.misstatements or omissions 错报或漏报 Rqr>B(|
51.aggregate 总计
ps UT2
52.subsequent events 期后事项 e,
fZ>EJ
53.adjust the financial statements 调整财务报表 /xj`'8
54.perform additional audit procedures 实施追加的审计程序 IKV!0-={!z
55.audit risk 审计风险 _!,Ees=b
56.detection risk 检查风险 j4I ~
57.inappropriate audit opinion 不适当的审计意见 .wB'"z8L
58.material misstatement 重大的错报 c(aykIVOo
59.tolerable misstatement 可容忍错报 ]kd:p*U6P
60.the acceptable level of detection risk 可接受的检查风险