1.audit 审计 9wC; m :
2.attestation 鉴证 #o RUH8
3.credibility 可信赖程度 5ZVTI,4K
4.audit of financial statements 财务报表审计 kYAvzuGRb
5.agreed-upon procedures 执行商定程序 +9X[gef8
6.high levels of assurance 高水平保证 p1nA7;B-m
7.compilation 编制 hA8 zXk/'8
8.reliability 可靠性 kWd'gftQ
9.relevance 相关性 gg(U}L
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10.professional skepticism 职业谨慎 f+V':qz
11.objectivity 客观性 D|o@(V
12. professional competence 专业胜任能力 NP8TF*5V
13.Senior/CPA-in-charge 项目经理 x_K%
14.audit engagement letter 业务约定书 bv/b<N@4?$
15.recurring audit 连续审计 "x)DE,
16.the client 委托人 IoA;q)
17.change CPA 更换注册会计师 lu_Gr=#O
18.the existing CPA 现任注册会计师 K5SO($
19.the successor CPA 后任注册会计师 [P/gM3*'
20.the preceding CPA前任注册会计师 ? la_ +;m
21.issue the audit report 出具审计报告 Eg*3**gTO
22.expert 专家 +mQSlEo
23.the board of directors 董事会 Q6K)EwN
24.knowledge of the entity‘ s business 了解被审计单位情况 o1Ln7r.
25.assess material misstatement risks评估重大错报风险 Z3dd9m#.]
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 meR2"JN'
27.a general knowledge of —— 初步了解―――的情况 T8-$[
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28.a more knowledge of—— 进一步了解的情况 7;NV
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29.the prior year‘s working papers 以前年度工作底稿 7&4,',0VL
30.minutes of meeting 会议纪要 1RA$hW@}
31.business risks 经营风险 kdCOcJB
32.appropriateness 适当性 } Kt?0
33.accounting estimate 会计估计 Zi)b<tM
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34.management representations 管理层声明 &pm{7nH
35.going concern assumption 持续经营假设 kg@h R}
36.audit plan 审计计划 __j8jEV
37.significant audit areas 重点审计领域 UsN b&aue
38.error 错误 OX4D'
39.fraud舞弊 sFK<:ka
40.modified or additional procedures 修改或追加审计程序 t5h_Q92N
41.misappropriation of assets 侵占资产 1!3kAcBP
42.transactions without substance 虚假交易 !Y
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43.unusual pressures 异常压力 "zbE
44.the suspected noncompliance 涉嫌存在违法行为 mx~sxYa
45.materialiy 重要性 lIg2iun[n
46.exceed the materiality level 超过重要性水平 NrcCUZ .:N
47.approach the materiality level 接近重要性水平 tHbPd.^
48.an acceptably low level 可接受水平 $sZHApJV+
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 Wg^cj:&`u
50.misstatements or omissions 错报或漏报 V%lGJ]ZEa
51.aggregate 总计 p;$9W+H0
52.subsequent events 期后事项 sv"mba.J
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 070IBAk}_
55.audit risk 审计风险 G4' U;
56.detection risk 检查风险 Ky#B'Bh}`g
57.inappropriate audit opinion 不适当的审计意见 p^P y,
58.material misstatement 重大的错报 Aw;vg/#~md
59.tolerable misstatement 可容忍错报 ?(yFwR,(
60.the acceptable level of detection risk 可接受的检查风险