1.audit 审计 8.N`^Nj 1
2.attestation 鉴证 AWx@Z7\z"g
3.credibility 可信赖程度 Xq03o#-p+
4.audit of financial statements 财务报表审计 58HA*w
5.agreed-upon procedures 执行商定程序 K sE$^`
6.high levels of assurance 高水平保证 D&2NO/
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7.compilation 编制 ad
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8.reliability 可靠性 5 QuRwu_
9.relevance 相关性
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10.professional skepticism 职业谨慎 1zH?.-
11.objectivity 客观性 1Q!^*D
12. professional competence 专业胜任能力 l!Xj U
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13.Senior/CPA-in-charge 项目经理 :r
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14.audit engagement letter 业务约定书 ,f>9oOqqA
15.recurring audit 连续审计 ncOgSj7e
16.the client 委托人 buN@O7\
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 { +w.Z,D"
19.the successor CPA 后任注册会计师 ,52 IR[I<T
20.the preceding CPA前任注册会计师 ?
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21.issue the audit report 出具审计报告 0#eb] c
22.expert 专家 B=~y(Mb
23.the board of directors 董事会 :i?6#_2IC
24.knowledge of the entity‘ s business 了解被审计单位情况 d;0]xG?%=
25.assess material misstatement risks评估重大错报风险 zEtsM
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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 P-gj SE|yh
27.a general knowledge of —— 初步了解―――的情况 =<p=?16
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28.a more knowledge of—— 进一步了解的情况 R2a99# J
29.the prior year‘s working papers 以前年度工作底稿 {.AN4
30.minutes of meeting 会议纪要 u*P@Nuy6
31.business risks 经营风险 /7Pqy2sgE
32.appropriateness 适当性 !E?+1WDS0
33.accounting estimate 会计估计 O!f37n-TB
34.management representations 管理层声明 |C z7_Rn
35.going concern assumption 持续经营假设 J( XDwt
36.audit plan 审计计划 IauLT;! X
37.significant audit areas 重点审计领域 `vAcCahM
38.error 错误 *->*p35
39.fraud舞弊 *nJ,|T
40.modified or additional procedures 修改或追加审计程序 Q c&Y|]p"
41.misappropriation of assets 侵占资产 l~o!(rpX
42.transactions without substance 虚假交易 WA43}CyAe
43.unusual pressures 异常压力 `14@d
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44.the suspected noncompliance 涉嫌存在违法行为 OzrIiahz/
45.materialiy 重要性 a`%`9GD
46.exceed the materiality level 超过重要性水平 y-nv#Ejr
47.approach the materiality level 接近重要性水平 'q$ Ym0nL
48.an acceptably low level 可接受水平 l`N#~<.
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 DMG'8\5C
50.misstatements or omissions 错报或漏报 0m*b9+q
51.aggregate 总计 1_q!E~)
52.subsequent events 期后事项 P4_B.5rrJ
53.adjust the financial statements 调整财务报表 l+P!I{n
54.perform additional audit procedures 实施追加的审计程序 >wmHCOL:
55.audit risk 审计风险 xcWR#z{z
56.detection risk 检查风险 E9j<+Ik
57.inappropriate audit opinion 不适当的审计意见 %|}*xMQ
58.material misstatement 重大的错报 L+%kibnY'
59.tolerable misstatement 可容忍错报 ]goJ- &
60.the acceptable level of detection risk 可接受的检查风险