1.audit 审计 DbI)tDi5D
2.attestation 鉴证 v*y,PY1*
3.credibility 可信赖程度 "V:RKH`
4.audit of financial statements 财务报表审计 0kp
{`3ce
5.agreed-upon procedures 执行商定程序 J{;\TNkJ
6.high levels of assurance 高水平保证 +IGSOWL
7.compilation 编制 2e,cE6r
8.reliability 可靠性 /xg1i1Et
9.relevance 相关性 _B&;z $
10.professional skepticism 职业谨慎 \= 6dF,V
11.objectivity 客观性 \J~@r1
12. professional competence 专业胜任能力 Kr<a6BEv5
13.Senior/CPA-in-charge 项目经理 RXO}mu]Iu
14.audit engagement letter 业务约定书 ]7,0}q.
15.recurring audit 连续审计 o
-x=/b
16.the client 委托人 +s+E!= s
17.change CPA 更换注册会计师 1b7 Q-elG
18.the existing CPA 现任注册会计师 R-Tf9?)
19.the successor CPA 后任注册会计师 %
y` tDR
20.the preceding CPA前任注册会计师 VyIM ,glu
21.issue the audit report 出具审计报告 O8*yho
22.expert 专家 ;k1VY
Ie}
23.the board of directors 董事会 1N.weey}W
24.knowledge of the entity‘ s business 了解被审计单位情况 Urm(A9|N
25.assess material misstatement risks评估重大错报风险 {f6~Vwf
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 -!j5j:RR
27.a general knowledge of —— 初步了解―――的情况 5'rP-z~
u
28.a more knowledge of—— 进一步了解的情况 `cmzmQC
29.the prior year‘s working papers 以前年度工作底稿 jjoyMg95
30.minutes of meeting 会议纪要 c=B!\J<1
31.business risks 经营风险 H"JzTo8u
32.appropriateness 适当性 r+k~%5Ff~
33.accounting estimate 会计估计 Xj6?,J
34.management representations 管理层声明 AbMf8$$3SH
35.going concern assumption 持续经营假设 *kGk.a=
36.audit plan 审计计划 8(@(G_skp
37.significant audit areas 重点审计领域 NW*$+u%/R
38.error 错误 lt C
39.fraud舞弊 Vg`32nRN
40.modified or additional procedures 修改或追加审计程序 Ap(>mUs!i
41.misappropriation of assets 侵占资产 G/Yqvu,2!
42.transactions without substance 虚假交易 ]EvK.ORy
43.unusual pressures 异常压力 ibuoq X
`
44.the suspected noncompliance 涉嫌存在违法行为 vcp[$-$QGJ
45.materialiy 重要性 sc# q03
46.exceed the materiality level 超过重要性水平 $0~_)$i:
47.approach the materiality level 接近重要性水平 8Vm)jnM
48.an acceptably low level 可接受水平 PAjH*5IA
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 $2v{4WP7G
50.misstatements or omissions 错报或漏报 Tml>>O
51.aggregate 总计 /s`8=+\9
52.subsequent events 期后事项 Qvhy9Cr;
53.adjust the financial statements 调整财务报表 w"FBJULzn9
54.perform additional audit procedures 实施追加的审计程序 WD'[|s\
55.audit risk 审计风险 d+6-ten
56.detection risk 检查风险 MM/D5g
57.inappropriate audit opinion 不适当的审计意见 )cRP6 =
58.material misstatement 重大的错报 Ei\tn`I&
59.tolerable misstatement 可容忍错报 !-|{B3"6
60.the acceptable level of detection risk 可接受的检查风险