1.audit 审计 btF%}<o)
2.attestation 鉴证 +wUhB\F
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3.credibility 可信赖程度 Q$vr`yV#=6
4.audit of financial statements 财务报表审计 A C^[3
5.agreed-upon procedures 执行商定程序 rl^LSz
6.high levels of assurance 高水平保证 ->hxHr`!%a
7.compilation 编制 Cv~hU%1T
8.reliability 可靠性 ;iORfUjxrq
9.relevance 相关性 ]-'9|N*}l
10.professional skepticism 职业谨慎 ^d9raYE`'
11.objectivity 客观性 4sj%:
12. professional competence 专业胜任能力 X}-H=1T?
13.Senior/CPA-in-charge 项目经理 +r$.v|6
14.audit engagement letter 业务约定书 [~<',,tA0|
15.recurring audit 连续审计 D%idlL2%J
16.the client 委托人
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17.change CPA 更换注册会计师 x!~OK::o8
18.the existing CPA 现任注册会计师 5)zB/Ta<
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 #P-HV
21.issue the audit report 出具审计报告 V
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22.expert 专家 BNCJT$tYX
23.the board of directors 董事会 SU'1#$69F
24.knowledge of the entity‘ s business 了解被审计单位情况 [U(&A
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25.assess material misstatement risks评估重大错报风险 y:OywIi(
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 93Gur(j^
27.a general knowledge of —— 初步了解―――的情况 QiweM?-
28.a more knowledge of—— 进一步了解的情况 <e&QTyb
29.the prior year‘s working papers 以前年度工作底稿 'TrrOq4
30.minutes of meeting 会议纪要 T+nC>}*jgJ
31.business risks 经营风险 c2\vG
32.appropriateness 适当性 -b)zira
33.accounting estimate 会计估计 rgz
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34.management representations 管理层声明 =(X'c.%i
35.going concern assumption 持续经营假设 IVzA>
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36.audit plan 审计计划 uHro%UAd
37.significant audit areas 重点审计领域 I*t)x,~3
38.error 错误 'B5J.Xe:
39.fraud舞弊 '<=MhNh\
40.modified or additional procedures 修改或追加审计程序 (MoTG^MrBY
41.misappropriation of assets 侵占资产 aaugu.9
42.transactions without substance 虚假交易 .XKvk(9
43.unusual pressures 异常压力 c;rp@_ULG?
44.the suspected noncompliance 涉嫌存在违法行为 |J Q:.h
45.materialiy 重要性 ~}0hN]*G
46.exceed the materiality level 超过重要性水平 ZU.)K>'
47.approach the materiality level 接近重要性水平 0^&R7Rv c
48.an acceptably low level 可接受水平 #KNq:@wp6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ptcLJ]+)
50.misstatements or omissions 错报或漏报 !$xEX,vj|W
51.aggregate 总计 [9U srpYi
52.subsequent events 期后事项 kw^Dp[8X
53.adjust the financial statements 调整财务报表 /-YlC(kL
54.perform additional audit procedures 实施追加的审计程序 Wx|6A#cg!
55.audit risk 审计风险 M}oj!xGB
56.detection risk 检查风险 e3={$A h
57.inappropriate audit opinion 不适当的审计意见 inv{dg/2
58.material misstatement 重大的错报 C$RAJ
59.tolerable misstatement 可容忍错报 Fl+tbF
60.the acceptable level of detection risk 可接受的检查风险