1.audit 审计 f )Ef-o
2.attestation 鉴证
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3.credibility 可信赖程度 d
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4.audit of financial statements 财务报表审计 w9]HJ3qi
5.agreed-upon procedures 执行商定程序 qbD>)}:1
6.high levels of assurance 高水平保证 f'?FYBL
7.compilation 编制 K|sk]2.
8.reliability 可靠性 $~5ax8u&!#
9.relevance 相关性 >PmnR>x-rj
10.professional skepticism 职业谨慎 OD;F{Hc
11.objectivity 客观性 7w51UmO
12. professional competence 专业胜任能力 f6k=ew
13.Senior/CPA-in-charge 项目经理 d.Ep#4
14.audit engagement letter 业务约定书 ;nbV-<e
15.recurring audit 连续审计 wlsq[xP
16.the client 委托人 <kOdd)X
17.change CPA 更换注册会计师 1 3K|=6si
18.the existing CPA 现任注册会计师 L-eO_tTh0
19.the successor CPA 后任注册会计师 d`9ofw~3=
20.the preceding CPA前任注册会计师 !j%MN{#a
21.issue the audit report 出具审计报告 hh7unHt-
22.expert 专家 r@u8QhD
23.the board of directors 董事会 wU(!fw\
24.knowledge of the entity‘ s business 了解被审计单位情况 qN\?cW'
25.assess material misstatement risks评估重大错报风险 / ?Hq
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 pP
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27.a general knowledge of —— 初步了解―――的情况 r&3EM[*Iw
28.a more knowledge of—— 进一步了解的情况 )0?u_Z]w9
29.the prior year‘s working papers 以前年度工作底稿 Nbb2wr9A
30.minutes of meeting 会议纪要 %Hu?syo
31.business risks 经营风险 >["X(%&w
32.appropriateness 适当性 i62GZeE
33.accounting estimate 会计估计 pc2;2^U_
34.management representations 管理层声明 -an~&C5\
35.going concern assumption 持续经营假设 _qa9wK/
36.audit plan 审计计划 10IX84
37.significant audit areas 重点审计领域 sT'j36Nc<,
38.error 错误 OF/hD2V
39.fraud舞弊 YHzP/&0
40.modified or additional procedures 修改或追加审计程序 &lnM
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41.misappropriation of assets 侵占资产 {H3B1*Dk
42.transactions without substance 虚假交易 J_ 7#UjGA,
43.unusual pressures 异常压力 d.$0X/0
44.the suspected noncompliance 涉嫌存在违法行为 "</A)y&
45.materialiy 重要性 z-N
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46.exceed the materiality level 超过重要性水平 [*U.bRs
47.approach the materiality level 接近重要性水平 M$s9
48.an acceptably low level 可接受水平 9m%2&fjK^
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 @{{6Nd5
50.misstatements or omissions 错报或漏报 p^k*[3$0
51.aggregate 总计 lk.Mc6)
52.subsequent events 期后事项 S S fNI>
53.adjust the financial statements 调整财务报表 %>!W+rO,
54.perform additional audit procedures 实施追加的审计程序 m:6*4_!
55.audit risk 审计风险 aGNbCm
56.detection risk 检查风险 V3(8?Fz.
57.inappropriate audit opinion 不适当的审计意见 =[,EFkU?B
58.material misstatement 重大的错报 4s6,`-
59.tolerable misstatement 可容忍错报 S!66t?vHB
60.the acceptable level of detection risk 可接受的检查风险