1.audit 审计 n'(n4qH2#s
2.attestation 鉴证 }[R@HmN
3.credibility 可信赖程度 o2UJ*4
4.audit of financial statements 财务报表审计 ~w}[
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5.agreed-upon procedures 执行商定程序 _A0avMD}
6.high levels of assurance 高水平保证 Vy*Z"k
7.compilation 编制 [#h!3d|?B
8.reliability 可靠性 H
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9.relevance 相关性 42[:s:
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ?d`+vHK]>
12. professional competence 专业胜任能力 :s985sEv
13.Senior/CPA-in-charge 项目经理 #)eJz1~
14.audit engagement letter 业务约定书 V\8
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15.recurring audit 连续审计 ee?M
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16.the client 委托人 I }I/dh
17.change CPA 更换注册会计师 dM$G)9N)K
18.the existing CPA 现任注册会计师 <(lSNGv5N
19.the successor CPA 后任注册会计师 u5B/Em7,0
20.the preceding CPA前任注册会计师 `r bqYU0
21.issue the audit report 出具审计报告 S#z8H+'
22.expert 专家 xb_:9
23.the board of directors 董事会 H ?:#Ui(p
24.knowledge of the entity‘ s business 了解被审计单位情况 )Ea_:C'
25.assess material misstatement risks评估重大错报风险 V zx(J)
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &H>dE]Hq,
27.a general knowledge of —— 初步了解―――的情况 6df&B
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28.a more knowledge of—— 进一步了解的情况 6M|%nBN$|
29.the prior year‘s working papers 以前年度工作底稿 eBKIdR%k
30.minutes of meeting 会议纪要 *N+aZV}`Z
31.business risks 经营风险 1! [bu
32.appropriateness 适当性 K:Go%3~,
33.accounting estimate 会计估计 lfG's'U-z
34.management representations 管理层声明 Q 8E~hgO
35.going concern assumption 持续经营假设 V1U[p3J-S
36.audit plan 审计计划 U2?gODh'
37.significant audit areas 重点审计领域 muq|^Hfb
38.error 错误 oU5mrS.7M!
39.fraud舞弊 ^( VB5p
40.modified or additional procedures 修改或追加审计程序 P!ICno6[e
41.misappropriation of assets 侵占资产 i(kK!7W35
42.transactions without substance 虚假交易 uQ1;+P:L
43.unusual pressures 异常压力 @]3Rw[%z
44.the suspected noncompliance 涉嫌存在违法行为 ]V("^.~$+C
45.materialiy 重要性 <TuSU[]
46.exceed the materiality level 超过重要性水平 Qeog$g.HI
47.approach the materiality level 接近重要性水平 (}8 ;3pp
48.an acceptably low level 可接受水平 H)+kN'J
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 )5OU!c
50.misstatements or omissions 错报或漏报 j( :A
51.aggregate 总计 B K;w!]
52.subsequent events 期后事项 !AHm+C_=Lg
53.adjust the financial statements 调整财务报表 }d]8fHG
54.perform additional audit procedures 实施追加的审计程序 /)|y+<E]}
55.audit risk 审计风险 +yI^<BH
56.detection risk 检查风险 g3
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57.inappropriate audit opinion 不适当的审计意见 $O-, :<HY
58.material misstatement 重大的错报 K),wAZI!7j
59.tolerable misstatement 可容忍错报 rT) R*3
60.the acceptable level of detection risk 可接受的检查风险