1.audit 审计 Yg&`
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2.attestation 鉴证 ULIFSd Y
3.credibility 可信赖程度 YmgCl!r@
4.audit of financial statements 财务报表审计 fnWsm4
5.agreed-upon procedures 执行商定程序 ;y OD
6.high levels of assurance 高水平保证 8 URj1 W
7.compilation 编制 'W(xgOP1
8.reliability 可靠性 !UcOl0"6
9.relevance 相关性 4w;~4#ZPp
10.professional skepticism 职业谨慎 O_AGMW/2+
11.objectivity 客观性 C\A49q
12. professional competence 专业胜任能力 -X8eabb
13.Senior/CPA-in-charge 项目经理 9n 6fXOC
14.audit engagement letter 业务约定书 q]XHa ,"
15.recurring audit 连续审计 Um\0i;7 ~4
16.the client 委托人 M~p=#V1D
17.change CPA 更换注册会计师 ;'^, ,{
18.the existing CPA 现任注册会计师 [ f34a
19.the successor CPA 后任注册会计师 cix36MR_
20.the preceding CPA前任注册会计师 :Y^I]`lR"
21.issue the audit report 出具审计报告 c
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22.expert 专家 r[!(?%>j
23.the board of directors 董事会 ?:/|d\,7@
24.knowledge of the entity‘ s business 了解被审计单位情况 qtY
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25.assess material misstatement risks评估重大错报风险 .8(%4ejJ(
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 [e1L{ _*l
27.a general knowledge of —— 初步了解―――的情况 )x[HuIRaa
28.a more knowledge of—— 进一步了解的情况 <xqba4O
29.the prior year‘s working papers 以前年度工作底稿 5(#-)rlGj
30.minutes of meeting 会议纪要 /AR]dcL@76
31.business risks 经营风险 ZF'HM@cfo
32.appropriateness 适当性 [O1|75
33.accounting estimate 会计估计 KoF
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34.management representations 管理层声明 eO[c l B
35.going concern assumption 持续经营假设 M _ (2sq
36.audit plan 审计计划 {g_@Tuu
37.significant audit areas 重点审计领域 DEtf(lW_
38.error 错误 4
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39.fraud舞弊 V.2[ F|P;3
40.modified or additional procedures 修改或追加审计程序 #KE;=$(S
41.misappropriation of assets 侵占资产 $:;%bjSI
42.transactions without substance 虚假交易 Bm}iU~(Z`
43.unusual pressures 异常压力 tN2 W8d
44.the suspected noncompliance 涉嫌存在违法行为 6p m~sD
45.materialiy 重要性 9^\hmpP@D
46.exceed the materiality level 超过重要性水平 z6cYC,
47.approach the materiality level 接近重要性水平 Y 1y E
48.an acceptably low level 可接受水平 3I*uV!notJ
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 q~O>a0f0
50.misstatements or omissions 错报或漏报 ]! )xr
51.aggregate 总计 SH=:p^J
52.subsequent events 期后事项 eXG57<t ON
53.adjust the financial statements 调整财务报表 U|?,N0%Z1
54.perform additional audit procedures 实施追加的审计程序 <+q$XL0
55.audit risk 审计风险 @n@g)`
56.detection risk 检查风险 _lT0Hu
57.inappropriate audit opinion 不适当的审计意见 O^NP0E
58.material misstatement 重大的错报 lwJip IO
59.tolerable misstatement 可容忍错报 ;"@ :}_t
60.the acceptable level of detection risk 可接受的检查风险