1.audit 审计 oVuIHb0w
2.attestation 鉴证 RU.j[8N$
3.credibility 可信赖程度 x2~fc
4.audit of financial statements 财务报表审计 5Q}HLjG8Z
5.agreed-upon procedures 执行商定程序 ~>]Ie~E: (
6.high levels of assurance 高水平保证 kdA]gpdw
7.compilation 编制 p^{yA"MQ
8.reliability 可靠性 qYqd -R
9.relevance 相关性 Y,n8co^
10.professional skepticism 职业谨慎 LfnQcI$kO
11.objectivity 客观性 8f?o?c|
12. professional competence 专业胜任能力 ZnbpIJ8cV
13.Senior/CPA-in-charge 项目经理 3Qv9=q|[b
14.audit engagement letter 业务约定书 r+]a
15.recurring audit 连续审计 WFug-#;e
16.the client 委托人 ctb
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17.change CPA 更换注册会计师 UT_
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18.the existing CPA 现任注册会计师 UWCm:eRQ
19.the successor CPA 后任注册会计师 f:t5`c.
20.the preceding CPA前任注册会计师 y}QqS
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21.issue the audit report 出具审计报告 99zMdo S
22.expert 专家 >hnhV6s
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23.the board of directors 董事会 ^y&2N
24.knowledge of the entity‘ s business 了解被审计单位情况 yh4%
25.assess material misstatement risks评估重大错报风险 UA0R)BH'
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 bnp:J
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27.a general knowledge of —— 初步了解―――的情况 <1V>0[[e
28.a more knowledge of—— 进一步了解的情况 >]bS"S
29.the prior year‘s working papers 以前年度工作底稿 0,LUi*10
30.minutes of meeting 会议纪要 i[U=-4 J
31.business risks 经营风险 R;/LB^X]
32.appropriateness 适当性 p{V(! v|
33.accounting estimate 会计估计 TTxSl p2=;
34.management representations 管理层声明 ]w8h#
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35.going concern assumption 持续经营假设 Xp|$z ~
36.audit plan 审计计划 3v~}hV/RUy
37.significant audit areas 重点审计领域 HBa6Y&)<
38.error 错误 ijNI6_eU
39.fraud舞弊 1kc{`oL
40.modified or additional procedures 修改或追加审计程序 ]%5gPfv[T
41.misappropriation of assets 侵占资产 j1@PfKh
42.transactions without substance 虚假交易 RoD9
43.unusual pressures 异常压力 su=]gE@
44.the suspected noncompliance 涉嫌存在违法行为 Bm^8"SSN
45.materialiy 重要性 Gm\jboef]
46.exceed the materiality level 超过重要性水平 :rmi8!o
47.approach the materiality level 接近重要性水平 1$c[G}h
48.an acceptably low level 可接受水平 }Oy/F
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 xO
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50.misstatements or omissions 错报或漏报 6nk.q|n:g
51.aggregate 总计 'Ya- ;5Y]
52.subsequent events 期后事项 ,S3uY6,
53.adjust the financial statements 调整财务报表 VS
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54.perform additional audit procedures 实施追加的审计程序 P$A'WEO'
55.audit risk 审计风险 0[OlJMVf
56.detection risk 检查风险 u7u1lx>S
57.inappropriate audit opinion 不适当的审计意见 ukXKUYNm8
58.material misstatement 重大的错报 zL:k(7E
59.tolerable misstatement 可容忍错报 k*T&>$k}^
60.the acceptable level of detection risk 可接受的检查风险