1.audit 审计 K%v:giN$l`
2.attestation 鉴证 9zwD%3Ufn
3.credibility 可信赖程度 atTR6%!6
4.audit of financial statements 财务报表审计 E(~7NRRm
5.agreed-upon procedures 执行商定程序 *7xcwjeP
6.high levels of assurance 高水平保证 ys9:";X;}
7.compilation 编制 IVNH.g'
8.reliability 可靠性 lL)f-8DX
9.relevance 相关性 7;EDU
10.professional skepticism 职业谨慎 GW,EyOE+~
11.objectivity 客观性 cRLw)"|
12. professional competence 专业胜任能力 B$eM
13.Senior/CPA-in-charge 项目经理 wQ+pVu?6_
14.audit engagement letter 业务约定书 jJ#D`iog5
15.recurring audit 连续审计 |
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16.the client 委托人 46>rvy.r
17.change CPA 更换注册会计师 @+b$43^
18.the existing CPA 现任注册会计师 ^Ps!
19.the successor CPA 后任注册会计师 q\EYsN</;
20.the preceding CPA前任注册会计师 1K
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21.issue the audit report 出具审计报告 yB UQ!4e
22.expert 专家 ?Q"andf
23.the board of directors 董事会 ZmsYRk~@-
24.knowledge of the entity‘ s business 了解被审计单位情况 ;'S,JGpvT
25.assess material misstatement risks评估重大错报风险 c4fH/-
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wN[lC|1c
27.a general knowledge of —— 初步了解―――的情况 Wk%|%/:
28.a more knowledge of—— 进一步了解的情况 w}3N!jNDv
29.the prior year‘s working papers 以前年度工作底稿 2;v:Z^&
30.minutes of meeting 会议纪要 5#.m
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31.business risks 经营风险 N~!,
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32.appropriateness 适当性 wA5Iz{uQO
33.accounting estimate 会计估计 \S;[7T
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 |T<aWZb^=
36.audit plan 审计计划 wH~A>
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37.significant audit areas 重点审计领域 #]}Ii{1?Y
38.error 错误 *Jsb~wta
39.fraud舞弊 w%])
40.modified or additional procedures 修改或追加审计程序 v@\S$qU2
41.misappropriation of assets 侵占资产 d5'Q1"{
42.transactions without substance 虚假交易 0
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43.unusual pressures 异常压力 4S26TgY
44.the suspected noncompliance 涉嫌存在违法行为 JvAXLT
45.materialiy 重要性 r2RJb6
46.exceed the materiality level 超过重要性水平 6e ?xu8|
47.approach the materiality level 接近重要性水平 BN 9e S
48.an acceptably low level 可接受水平 T?1BcY
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 \IL)~5d
50.misstatements or omissions 错报或漏报 DT]4C!dh
51.aggregate 总计 0D,@^vw bK
52.subsequent events 期后事项 fpf]qQ
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53.adjust the financial statements 调整财务报表 g{N}]_%Uh
54.perform additional audit procedures 实施追加的审计程序 1M`E.Ztw*
55.audit risk 审计风险 Y<T0yl?
56.detection risk 检查风险 x# 0?$}f<
57.inappropriate audit opinion 不适当的审计意见 _[6sr7H!
58.material misstatement 重大的错报 :rb;*nY!
59.tolerable misstatement 可容忍错报 9lq5\ tL-
60.the acceptable level of detection risk 可接受的检查风险