1.audit 审计 BJxmW's/
2.attestation 鉴证 j :Jdwf
3.credibility 可信赖程度 ptyDv
4.audit of financial statements 财务报表审计 |~LjH |*M
5.agreed-upon procedures 执行商定程序 s4`*0_n
6.high levels of assurance 高水平保证 "Vp:z V<S
7.compilation 编制 }|"*"kxi!
8.reliability 可靠性 rqe_zyc&
9.relevance 相关性 5zw23!
10.professional skepticism 职业谨慎 W?J*9XQ`
11.objectivity 客观性 ;To+,`?E;q
12. professional competence 专业胜任能力 1=5'R/k
13.Senior/CPA-in-charge 项目经理 sk6
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14.audit engagement letter 业务约定书 yn":!4U1
15.recurring audit 连续审计
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16.the client 委托人 [I<'E
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17.change CPA 更换注册会计师 q\y#
18.the existing CPA 现任注册会计师 T>Rf?%o
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 sFM>gG
21.issue the audit report 出具审计报告 1fhK{9#
22.expert 专家 f9XO9N,hE:
23.the board of directors 董事会 h9w^7MbO
24.knowledge of the entity‘ s business 了解被审计单位情况 )7
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25.assess material misstatement risks评估重大错报风险 PSq
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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 5YG@[ic
27.a general knowledge of —— 初步了解―――的情况 VueQP|
28.a more knowledge of—— 进一步了解的情况 $CwTNm?
29.the prior year‘s working papers 以前年度工作底稿 pkV\D
30.minutes of meeting 会议纪要 |XA aKZA
31.business risks 经营风险 ID).*@(I"
32.appropriateness 适当性 X.AWs=:-
33.accounting estimate 会计估计 }%ZG>LG5J
34.management representations 管理层声明 b:5%}
35.going concern assumption 持续经营假设 6dR-HhF
36.audit plan 审计计划 (:bCOEZ
37.significant audit areas 重点审计领域 ah"MzU)
38.error 错误 ><
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39.fraud舞弊 19w,'}CGk
40.modified or additional procedures 修改或追加审计程序 9k+&fyy
41.misappropriation of assets 侵占资产 J (&M<<%
42.transactions without substance 虚假交易 ny_ kr`$42
43.unusual pressures 异常压力 OG?j6qhpl
44.the suspected noncompliance 涉嫌存在违法行为 a2=uM}Hsp
45.materialiy 重要性 {L-aXe{
46.exceed the materiality level 超过重要性水平 #
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47.approach the materiality level 接近重要性水平 `ToRkk&&>{
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 VRQbf
50.misstatements or omissions 错报或漏报 3|
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51.aggregate 总计 cwWSNm|
52.subsequent events 期后事项 73s3-DS,
53.adjust the financial statements 调整财务报表 N7HbOLpM
54.perform additional audit procedures 实施追加的审计程序 L[D/#0qp
55.audit risk 审计风险 6=g]Y!o$
56.detection risk 检查风险 Jyz$&jqyr'
57.inappropriate audit opinion 不适当的审计意见 x [{q&N!"`
58.material misstatement 重大的错报 Dss/>!
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59.tolerable misstatement 可容忍错报 EO9kE.g
60.the acceptable level of detection risk 可接受的检查风险