1.audit 审计 r-[z!S
2.attestation 鉴证 xFyMg
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3.credibility 可信赖程度 U][.ioc
4.audit of financial statements 财务报表审计 @?e;Jp9
5.agreed-upon procedures 执行商定程序 5i1 >z{
6.high levels of assurance 高水平保证 q)@.f.
7.compilation 编制 T,H]svN5p
8.reliability 可靠性 *wh'4i}u
9.relevance 相关性 I~q}M!v~
10.professional skepticism 职业谨慎 ;q$<]X_S)}
11.objectivity 客观性 /Ee0S8!Z!1
12. professional competence 专业胜任能力 Odbjl[>k
13.Senior/CPA-in-charge 项目经理 VN$#y4
14.audit engagement letter 业务约定书 M{nz~W80
15.recurring audit 连续审计 fcV/co_S6
16.the client 委托人 u2Rmp4]
17.change CPA 更换注册会计师 d(]LRIn~1
18.the existing CPA 现任注册会计师 JaIj9KLNX
19.the successor CPA 后任注册会计师 `w~ 9/sty
20.the preceding CPA前任注册会计师 - MBK/
21.issue the audit report 出具审计报告 Ex@#!fz{%
22.expert 专家 [r]USCq
23.the board of directors 董事会 V8,$<1Fi;-
24.knowledge of the entity‘ s business 了解被审计单位情况 9&2kuLp?P
25.assess material misstatement risks评估重大错报风险 7:1Hgj(
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `
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27.a general knowledge of —— 初步了解―――的情况 mTs[3opg
28.a more knowledge of—— 进一步了解的情况 ,eZ'pxt
29.the prior year‘s working papers 以前年度工作底稿 ]v9<^!
30.minutes of meeting 会议纪要 Zr$PSp}
31.business risks 经营风险 H;$w^Tr
32.appropriateness 适当性 m6IZGl7%
33.accounting estimate 会计估计 ]k,fEn(
34.management representations 管理层声明 ?G8 D6
35.going concern assumption 持续经营假设 e?f[t*td
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 F.@yNr"
38.error 错误 Xf#;GYO|2
39.fraud舞弊 g5T~%t5lo
40.modified or additional procedures 修改或追加审计程序 xQmk2S`
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41.misappropriation of assets 侵占资产 *nH ?o* #
42.transactions without substance 虚假交易 { !FrI@
43.unusual pressures 异常压力 ]-ZD;kOr
44.the suspected noncompliance 涉嫌存在违法行为 Dnd
45.materialiy 重要性 XPY66VC&_
46.exceed the materiality level 超过重要性水平 6Q
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47.approach the materiality level 接近重要性水平 }. ,xhF[
48.an acceptably low level 可接受水平 1F$a
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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 :b.#h7Qt<
50.misstatements or omissions 错报或漏报 rc;| ,\
51.aggregate 总计 1p{\jCi,2
52.subsequent events 期后事项 "EN
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53.adjust the financial statements 调整财务报表 gzC\6ca
54.perform additional audit procedures 实施追加的审计程序 d<Z`)hI{K
55.audit risk 审计风险 f|b|\/.=
56.detection risk 检查风险 2+Fq'!
57.inappropriate audit opinion 不适当的审计意见 mFo6f\DHr`
58.material misstatement 重大的错报 ?.,cWKGQ}
59.tolerable misstatement 可容忍错报 h~nl
60.the acceptable level of detection risk 可接受的检查风险