1.audit 审计 w$##GM=Tq
2.attestation 鉴证 rn9n _)
3.credibility 可信赖程度 qbsmB8 rh
4.audit of financial statements 财务报表审计 .V
5.agreed-upon procedures 执行商定程序 s ]XZQr%
6.high levels of assurance 高水平保证 6Lb(oY}\3
7.compilation 编制
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8.reliability 可靠性 pv[Gg^
9.relevance 相关性 Kt#_Ln_6
10.professional skepticism 职业谨慎 =f/CBYNw@V
11.objectivity 客观性 Db`SNk=
12. professional competence 专业胜任能力 N xW
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13.Senior/CPA-in-charge 项目经理 $Vp*,oRL
14.audit engagement letter 业务约定书 6Lc{SR
15.recurring audit 连续审计 R0 g^0K.
16.the client 委托人 kfV}ta'^S
17.change CPA 更换注册会计师 TK e\Bi
18.the existing CPA 现任注册会计师 m fqnRPZ
19.the successor CPA 后任注册会计师 tP][o494\&
20.the preceding CPA前任注册会计师 Fc6o6GyL|o
21.issue the audit report 出具审计报告 4^Y{ BS fF
22.expert 专家 VtN1 [}
23.the board of directors 董事会 2rV]n
24.knowledge of the entity‘ s business 了解被审计单位情况 D
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25.assess material misstatement risks评估重大错报风险 SNJSRqWL/
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 &.l^>
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27.a general knowledge of —— 初步了解―――的情况 PS}'LhZ
28.a more knowledge of—— 进一步了解的情况 >I@VHl O
29.the prior year‘s working papers 以前年度工作底稿 lsaA
30.minutes of meeting 会议纪要 r@a]fTf
31.business risks 经营风险 S54q?sb_
32.appropriateness 适当性 S"4eS ,5L|
33.accounting estimate 会计估计 YSh@+AN
34.management representations 管理层声明 sg8[TFX@Z
35.going concern assumption 持续经营假设 p9>1a j2a
36.audit plan 审计计划 uc>":V
37.significant audit areas 重点审计领域 -3K01p
38.error 错误 \i'Z(1
39.fraud舞弊 $<QrV,T
40.modified or additional procedures 修改或追加审计程序 8c\\-{
41.misappropriation of assets 侵占资产 l0 8vF$k|d
42.transactions without substance 虚假交易 Z%Fc
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43.unusual pressures 异常压力 ,g pZz$Ef(
44.the suspected noncompliance 涉嫌存在违法行为 E<jW; trt_
45.materialiy 重要性 N;`/>R4|I
46.exceed the materiality level 超过重要性水平 P8(hHuO
47.approach the materiality level 接近重要性水平 >J5C .hx
48.an acceptably low level 可接受水平 _ 6SAU8M,
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 o_1N "o%
50.misstatements or omissions 错报或漏报 cNbUr
51.aggregate 总计 ?-zuy
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52.subsequent events 期后事项 Z}TLk^_[
53.adjust the financial statements 调整财务报表 \Buy JskE
54.perform additional audit procedures 实施追加的审计程序 f S[-K?K
55.audit risk 审计风险 rlaeqG
56.detection risk 检查风险 -p>~z )
57.inappropriate audit opinion 不适当的审计意见 W qkb1~]#Y
58.material misstatement 重大的错报 ~nTj't2R
59.tolerable misstatement 可容忍错报 8IA1@0n&
60.the acceptable level of detection risk 可接受的检查风险
