1.audit 审计 OVsZUmSG
2.attestation 鉴证 "}"Bvp^
3.credibility 可信赖程度 oS b,)k@
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 UuV<#N)
6.high levels of assurance 高水平保证 eBD7 g-
7.compilation 编制 [l+1zt0w0
8.reliability 可靠性 erG;M! 9\
9.relevance 相关性 htn "rY(
10.professional skepticism 职业谨慎 D4:c)}
11.objectivity 客观性 2?]NQE9lA
12. professional competence 专业胜任能力 d
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13.Senior/CPA-in-charge 项目经理 [:HT=LX3
14.audit engagement letter 业务约定书 k^|P8 v+"D
15.recurring audit 连续审计 DR."C+
16.the client 委托人 XO)|l8t#$=
17.change CPA 更换注册会计师 q@;z((45
18.the existing CPA 现任注册会计师 7Y:~'&U|
19.the successor CPA 后任注册会计师 p,y(Fc~]g'
20.the preceding CPA前任注册会计师 FFT h}>>
21.issue the audit report 出具审计报告 C+ B `A9
22.expert 专家 09Sy-
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23.the board of directors 董事会 Rt$Q *`u
24.knowledge of the entity‘ s business 了解被审计单位情况 u S$:J:Drx
25.assess material misstatement risks评估重大错报风险 /f!CX|U
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1/t }>>,M
27.a general knowledge of —— 初步了解―――的情况 _ ,h h O
28.a more knowledge of—— 进一步了解的情况 %ZF6%m0S
29.the prior year‘s working papers 以前年度工作底稿 0Hz*L,Bh4
30.minutes of meeting 会议纪要 H];QDix?
31.business risks 经营风险 1D
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32.appropriateness 适当性 fP41 B
33.accounting estimate 会计估计 <y+8\m
34.management representations 管理层声明 JW!SrM xF
35.going concern assumption 持续经营假设 AiXxn'&i
36.audit plan 审计计划 \Rc7$bS2H
37.significant audit areas 重点审计领域 .\0PyV(
38.error 错误 zOR
39.fraud舞弊 jgLCs)=5hV
40.modified or additional procedures 修改或追加审计程序 ,q
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41.misappropriation of assets 侵占资产 iJg3`1@j
42.transactions without substance 虚假交易 )v!>U<eprD
43.unusual pressures 异常压力 7` ^]:t
44.the suspected noncompliance 涉嫌存在违法行为 W/O&
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45.materialiy 重要性 Y'NQt?h
46.exceed the materiality level 超过重要性水平 ;
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47.approach the materiality level 接近重要性水平 Qh )QdW4
48.an acceptably low level 可接受水平 tqY)
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 &H!#jh\w
50.misstatements or omissions 错报或漏报 sjLI^#a
51.aggregate 总计 %J06]FG7
52.subsequent events 期后事项 h"S+8Y:1{k
53.adjust the financial statements 调整财务报表 X@u-n_
54.perform additional audit procedures 实施追加的审计程序 v)(tB7&`=
55.audit risk 审计风险 u$c)B<.UR
56.detection risk 检查风险 t:m2[U_}
57.inappropriate audit opinion 不适当的审计意见 D. 2HM
58.material misstatement 重大的错报 m: 77pE&o
59.tolerable misstatement 可容忍错报 2}P<}- ?6
60.the acceptable level of detection risk 可接受的检查风险
