1.audit 审计 ZKJhmk
2.attestation 鉴证 ~?Zm3zOCc2
3.credibility 可信赖程度 C$d b)5-
4.audit of financial statements 财务报表审计 9vBW CCf
5.agreed-upon procedures 执行商定程序 c#Qlr{ES
6.high levels of assurance 高水平保证 S])*LUi
7.compilation 编制 `(xzCRX
8.reliability 可靠性 > .K
9.relevance 相关性 5nXmaj
10.professional skepticism 职业谨慎 0lU
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11.objectivity 客观性 Q>I7.c-M|
12. professional competence 专业胜任能力 :)F0~Q
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 j9R+;u/!
15.recurring audit 连续审计 w&*oWI$i
16.the client 委托人 mZ g'
17.change CPA 更换注册会计师 Y o\%53w/
18.the existing CPA 现任注册会计师 ZyV^d3F@$
19.the successor CPA 后任注册会计师 |Es,$
20.the preceding CPA前任注册会计师 a>&dAo}
21.issue the audit report 出具审计报告 2>g!+p Ox
22.expert 专家 a28`)17z
23.the board of directors 董事会 PY#_$ C
24.knowledge of the entity‘ s business 了解被审计单位情况 I:M1
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25.assess material misstatement risks评估重大错报风险 Fr#QM0--B
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 Nv=&gOy=
27.a general knowledge of —— 初步了解―――的情况 ]f6,4[
28.a more knowledge of—— 进一步了解的情况 _e "
29.the prior year‘s working papers 以前年度工作底稿 l)f 2T@bHl
30.minutes of meeting 会议纪要 !O4)YM
31.business risks 经营风险 >$7{H]
32.appropriateness 适当性 Hq|{Nt%Q
33.accounting estimate 会计估计 x,c\q$8yH
34.management representations 管理层声明 >VJ"e`
35.going concern assumption 持续经营假设 19i=kdH
36.audit plan 审计计划 71Y3.1+
37.significant audit areas 重点审计领域 \CBL[X5tr
38.error 错误 %<1_\N7
39.fraud舞弊 QzY5S0
40.modified or additional procedures 修改或追加审计程序 @v/
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41.misappropriation of assets 侵占资产 k/i&e~! \
42.transactions without substance 虚假交易 >+@EU)
43.unusual pressures 异常压力 l - ~PX
44.the suspected noncompliance 涉嫌存在违法行为 q:mqA$n
45.materialiy 重要性 j2oU
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46.exceed the materiality level 超过重要性水平 (Ft#6oK"
47.approach the materiality level 接近重要性水平 n`D-?]*
48.an acceptably low level 可接受水平 :ay`Id_tm
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 gRwRhA/
50.misstatements or omissions 错报或漏报 QG5c>Q
51.aggregate 总计 c1<jY~U
52.subsequent events 期后事项 cXNR<`
53.adjust the financial statements 调整财务报表 p+CK+m
54.perform additional audit procedures 实施追加的审计程序 <1<0 odB
55.audit risk 审计风险 |21*p#>
56.detection risk 检查风险 OG^#e+
57.inappropriate audit opinion 不适当的审计意见 Kc`#~-`,(
58.material misstatement 重大的错报 >fp_$bjd
59.tolerable misstatement 可容忍错报 ;".]W;I*O
60.the acceptable level of detection risk 可接受的检查风险