1.audit 审计 YR*gOTD
2.attestation 鉴证 x};~8lGT>t
3.credibility 可信赖程度 .whi0~i
4.audit of financial statements 财务报表审计 $3PDe
5.agreed-upon procedures 执行商定程序 W-l+%T!
6.high levels of assurance 高水平保证 #|ts1lD#ah
7.compilation 编制 kqm(D#
8.reliability 可靠性 [B#XA}w
9.relevance 相关性 Ga5*tWj
10.professional skepticism 职业谨慎 4hy-M>!D|
11.objectivity 客观性 (0H
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12. professional competence 专业胜任能力 mpug#i6q
13.Senior/CPA-in-charge 项目经理 F5qA!jZ1]
14.audit engagement letter 业务约定书 P*A+k"DU1
15.recurring audit 连续审计 J?w_DQa
16.the client 委托人 )g
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17.change CPA 更换注册会计师 dI
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18.the existing CPA 现任注册会计师 h/t;ZLUAZP
19.the successor CPA 后任注册会计师 \0x>#ygX
20.the preceding CPA前任注册会计师 &U7v=a
21.issue the audit report 出具审计报告 )b #5rQ
22.expert 专家 -n&&d8G^s
23.the board of directors 董事会 Tc/^h4xH
24.knowledge of the entity‘ s business 了解被审计单位情况 JI[8n$pr]
25.assess material misstatement risks评估重大错报风险 G;}WZy
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 1hY| XZ%qd
27.a general knowledge of —— 初步了解―――的情况 $G`CXhbl
28.a more knowledge of—— 进一步了解的情况 \Q|-Npw
29.the prior year‘s working papers 以前年度工作底稿 3e&+[j
30.minutes of meeting 会议纪要 B{`adq?pW
31.business risks 经营风险 K2zln_W
32.appropriateness 适当性 } +}nrJv
33.accounting estimate 会计估计 5[jcw`
34.management representations 管理层声明 7b[sW|{
35.going concern assumption 持续经营假设 {&,p<5o
36.audit plan 审计计划 GIM/ T4!)
37.significant audit areas 重点审计领域 1`K-f
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38.error 错误 S-S%IdL
39.fraud舞弊 `!vqT 3p,
40.modified or additional procedures 修改或追加审计程序 YWK0.F,8a
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 |CDM(g>%
43.unusual pressures 异常压力 ~i"=:D
44.the suspected noncompliance 涉嫌存在违法行为 y>y2,x+[
45.materialiy 重要性 Xe%J{
46.exceed the materiality level 超过重要性水平 bg i_QB#k\
47.approach the materiality level 接近重要性水平 k9}8xpH
48.an acceptably low level 可接受水平 yMz#e0k
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 YCD|lL#
50.misstatements or omissions 错报或漏报 ?>h
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51.aggregate 总计 JB~^J5#[Oh
52.subsequent events 期后事项 +Ww] %`_
53.adjust the financial statements 调整财务报表 }QCnN2bV
54.perform additional audit procedures 实施追加的审计程序 mKZzSd)p
55.audit risk 审计风险 ['IH*gi
56.detection risk 检查风险 7%Y`j/
57.inappropriate audit opinion 不适当的审计意见 .G[/4h :.
58.material misstatement 重大的错报 =wh[D$n$~
59.tolerable misstatement 可容忍错报 o pTXI*QA
60.the acceptable level of detection risk 可接受的检查风险