1.audit 审计 <;v{`@\j{
2.attestation 鉴证 #i)h0ML/e
3.credibility 可信赖程度 W{Nhh3
4.audit of financial statements 财务报表审计 Eq'{uV:
5.agreed-upon procedures 执行商定程序 Ai#W.
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6.high levels of assurance 高水平保证 +k8><_vr}
7.compilation 编制 ~j F5%Gu
8.reliability 可靠性 DrMcE31
9.relevance 相关性 joM98H@
10.professional skepticism 职业谨慎 G
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11.objectivity 客观性 6
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12. professional competence 专业胜任能力 m#%5H
13.Senior/CPA-in-charge 项目经理 b3Y9
14.audit engagement letter 业务约定书 u7a4taM$d
15.recurring audit 连续审计 D}b+#G(m[
16.the client 委托人 KwpNS(]I
17.change CPA 更换注册会计师 FUq@
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18.the existing CPA 现任注册会计师 !u4oo-
19.the successor CPA 后任注册会计师 `33h4G
20.the preceding CPA前任注册会计师 I&>R]DV
21.issue the audit report 出具审计报告 /\#qz.c2K
22.expert 专家 o Q{gh$6*
23.the board of directors 董事会 ijyj}gpWha
24.knowledge of the entity‘ s business 了解被审计单位情况 Q#:,s8TW[
25.assess material misstatement risks评估重大错报风险 XPWK"t01
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 eDTEy;^o
27.a general knowledge of —— 初步了解―――的情况 !t;$n!7<
28.a more knowledge of—— 进一步了解的情况 2! &:V]
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 8iX?4qj{P
31.business risks 经营风险 siyJjE)}w
32.appropriateness 适当性 = @ph
33.accounting estimate 会计估计 {#Gr=iv~N
34.management representations 管理层声明 \B2=E
35.going concern assumption 持续经营假设 M%9PVePOe
36.audit plan 审计计划 W P.6ea7k
37.significant audit areas 重点审计领域 3~Ipcr
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38.error 错误 8?I(wn
39.fraud舞弊 o
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40.modified or additional procedures 修改或追加审计程序 .bnoK
41.misappropriation of assets 侵占资产 Y\ 9uR!0
42.transactions without substance 虚假交易 #kma)_X
43.unusual pressures 异常压力 ;[dcbyu@
44.the suspected noncompliance 涉嫌存在违法行为 4P2)fLmc
45.materialiy 重要性 ~>#=$#V
46.exceed the materiality level 超过重要性水平 |y;+xEl6
47.approach the materiality level 接近重要性水平 {I(Euk>lR
48.an acceptably low level 可接受水平 2v%~KV
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 ,h> 0k`J:a
50.misstatements or omissions 错报或漏报 5F
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51.aggregate 总计 ;Iv)J|*
52.subsequent events 期后事项 `n5|4yaG~
53.adjust the financial statements 调整财务报表 JNX7]j\
54.perform additional audit procedures 实施追加的审计程序 8 kd
55.audit risk 审计风险 nC[L"%E|se
56.detection risk 检查风险 6ng
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57.inappropriate audit opinion 不适当的审计意见 $?;aW^E
58.material misstatement 重大的错报 oN)K2&M0
59.tolerable misstatement 可容忍错报 cB?HMLbG>
60.the acceptable level of detection risk 可接受的检查风险