1.audit 审计 QWv+Ja
2.attestation 鉴证 q'77BRD3
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 -`gqA%#+
5.agreed-upon procedures 执行商定程序 D ::),,
6.high levels of assurance 高水平保证 H#x=eDU|k
7.compilation 编制 j2SJ4tB /
8.reliability 可靠性 C
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9.relevance 相关性 W"+*%x
10.professional skepticism 职业谨慎 l=U@j
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11.objectivity 客观性 ^AtAfVJN0
12. professional competence 专业胜任能力 pb1/HhRR^n
13.Senior/CPA-in-charge 项目经理 cS/\&%7u
14.audit engagement letter 业务约定书 6Y0k}+j|>E
15.recurring audit 连续审计 +uKh]RP
16.the client 委托人 YU.aZdA&V3
17.change CPA 更换注册会计师 %KK6}d#
18.the existing CPA 现任注册会计师 DcA{E8Y
19.the successor CPA 后任注册会计师 ;@GlJ
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20.the preceding CPA前任注册会计师 \ni?_F(Y
21.issue the audit report 出具审计报告 !`L%wS
22.expert 专家 0gw0
23.the board of directors 董事会 I}Uj"m`>
24.knowledge of the entity‘ s business 了解被审计单位情况 ;<d("Yz:@Z
25.assess material misstatement risks评估重大错报风险 g-"@%ps
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 L\}o(P(
27.a general knowledge of —— 初步了解―――的情况 Hj't.lg+j
28.a more knowledge of—— 进一步了解的情况 ms8de>A|H
29.the prior year‘s working papers 以前年度工作底稿 z&[Rw<{Psb
30.minutes of meeting 会议纪要 Ecp]fUQK
31.business risks 经营风险 1=gE,k5H
32.appropriateness 适当性 _0ki19rs
33.accounting estimate 会计估计 ~wf&78
34.management representations 管理层声明 Gs;wx_k^
35.going concern assumption 持续经营假设 >%5Ld`c:SD
36.audit plan 审计计划 w%R(*,r6
37.significant audit areas 重点审计领域 0>Iy`>]
38.error 错误 os0fwv
39.fraud舞弊 kx0(v1y3gT
40.modified or additional procedures 修改或追加审计程序 V/"UDof
41.misappropriation of assets 侵占资产 :UM>`Y
42.transactions without substance 虚假交易 UZ7Zzc#g
43.unusual pressures 异常压力 esU9
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 xX$'u"dsA
46.exceed the materiality level 超过重要性水平 *Z\B9mx
47.approach the materiality level 接近重要性水平 $Y* d ' >
48.an acceptably low level 可接受水平 ?aOx
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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 3*x_S"h
50.misstatements or omissions 错报或漏报 &7_xr.c7
51.aggregate 总计 I WKq_Zjkz
52.subsequent events 期后事项 Y!s94#OaZ
53.adjust the financial statements 调整财务报表 q ww*
54.perform additional audit procedures 实施追加的审计程序 a (RTb<
55.audit risk 审计风险 [AkL6
56.detection risk 检查风险 OP0KK^#
57.inappropriate audit opinion 不适当的审计意见 5r)ndW,aN
58.material misstatement 重大的错报 Z6C!-a
59.tolerable misstatement 可容忍错报 tb36c<U-
60.the acceptable level of detection risk 可接受的检查风险