1.audit 审计 ^&g=u5
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2.attestation 鉴证 <3,<\ub
3.credibility 可信赖程度 BB|?1"neg
4.audit of financial statements 财务报表审计 >vo=]cw
5.agreed-upon procedures 执行商定程序 "vtCTl~t
6.high levels of assurance 高水平保证 !'LW_@
7.compilation 编制 klUQkz |<a
8.reliability 可靠性 A<;SnXm
9.relevance 相关性 r H ~" 4
10.professional skepticism 职业谨慎 ^k<oT'89
11.objectivity 客观性 1
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12. professional competence 专业胜任能力 soCi[j$lH
13.Senior/CPA-in-charge 项目经理 pKi& [
14.audit engagement letter 业务约定书 y!]CJigpZ
15.recurring audit 连续审计 KD^N)&k^Kp
16.the client 委托人 N>>uCkC
17.change CPA 更换注册会计师 A=Ss6-Je
18.the existing CPA 现任注册会计师 i*CZV|t US
19.the successor CPA 后任注册会计师 !
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20.the preceding CPA前任注册会计师 B7]MGXC
21.issue the audit report 出具审计报告 | [>UH
22.expert 专家 7=(Hy\Q5xH
23.the board of directors 董事会 h,"4SSL
24.knowledge of the entity‘ s business 了解被审计单位情况 TwgrRtj'
25.assess material misstatement risks评估重大错报风险 XkyKBg-
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 10H)^p%3+
27.a general knowledge of —— 初步了解―――的情况 |^@dFOz
28.a more knowledge of—— 进一步了解的情况 0?>d
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29.the prior year‘s working papers 以前年度工作底稿 o6//IOZ
30.minutes of meeting 会议纪要 4V~?.
31.business risks 经营风险 0T46sm r
32.appropriateness 适当性 =Fdg/X1
33.accounting estimate 会计估计 qoAj]
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34.management representations 管理层声明 U T="2*3gz
35.going concern assumption 持续经营假设 bu51$s?B
36.audit plan 审计计划 In[Cr/&/Y
37.significant audit areas 重点审计领域 E\C9|1)
38.error 错误 t'ZWc\
39.fraud舞弊 &?h,7
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40.modified or additional procedures 修改或追加审计程序 FN[{s
41.misappropriation of assets 侵占资产 ?mlNL/:
42.transactions without substance 虚假交易 V <bd;m
43.unusual pressures 异常压力 zz& ?{vJ
44.the suspected noncompliance 涉嫌存在违法行为 'MY/*k7:
45.materialiy 重要性 _/O25% l
46.exceed the materiality level 超过重要性水平 /JT#^Y
47.approach the materiality level 接近重要性水平 D1&A,2wO
48.an acceptably low level 可接受水平 GaSPJt
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 ~,*b }O
50.misstatements or omissions 错报或漏报 ]7e =fM9V;
51.aggregate 总计 Zv#Ll@v
52.subsequent events 期后事项 <ZB1Vi9}8
53.adjust the financial statements 调整财务报表 7k8 pZ
54.perform additional audit procedures 实施追加的审计程序 %RD
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55.audit risk 审计风险 HF(KN{0.B
56.detection risk 检查风险 q&d~
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57.inappropriate audit opinion 不适当的审计意见 i'\T R|qd
58.material misstatement 重大的错报 nR`ov1RH
59.tolerable misstatement 可容忍错报 QcpXn4/*
60.the acceptable level of detection risk 可接受的检查风险