1.audit 审计 Z?~7#F~Z`
2.attestation 鉴证 FKaY w
3.credibility 可信赖程度 q>Y_I<;'g
4.audit of financial statements 财务报表审计 I|:*Dy,~
5.agreed-upon procedures 执行商定程序 X(8]9
6.high levels of assurance 高水平保证 I++!F,pB
7.compilation 编制 ,}NG@JID
8.reliability 可靠性 ?p5Eo{B
9.relevance 相关性 dsh}-'>
10.professional skepticism 职业谨慎 6D$xG"c
11.objectivity 客观性 twJck~l~n
12. professional competence 专业胜任能力 D%Wr/6X
13.Senior/CPA-in-charge 项目经理 I(2ID +
14.audit engagement letter 业务约定书 Dv$xP
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15.recurring audit 连续审计 `/"z. ~8
16.the client 委托人 9Y7 tI
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17.change CPA 更换注册会计师 /%.K`BMN
18.the existing CPA 现任注册会计师 ;m\E9ple
19.the successor CPA 后任注册会计师 NoMEe<
20.the preceding CPA前任注册会计师 C?zC|0
21.issue the audit report 出具审计报告 *d@}'De{8
22.expert 专家 ': HV9]k
23.the board of directors 董事会 ?&?y-&.5-
24.knowledge of the entity‘ s business 了解被审计单位情况 X[VQ 1
25.assess material misstatement risks评估重大错报风险 f1JvP\I0Q
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 a+MC[aFr
27.a general knowledge of —— 初步了解―――的情况 *?c~7ru
28.a more knowledge of—— 进一步了解的情况 7UMsKE-
29.the prior year‘s working papers 以前年度工作底稿 p.zU9rID
30.minutes of meeting 会议纪要 F
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31.business risks 经营风险 )xi|BqQz
32.appropriateness 适当性 Jg7IGU(dct
33.accounting estimate 会计估计 ?9AByg
34.management representations 管理层声明 wTOB'
35.going concern assumption 持续经营假设 ^b&aDm~(7
36.audit plan 审计计划 5t0$nKah]
37.significant audit areas 重点审计领域 0O[q6!&]
38.error 错误 n] &fod
39.fraud舞弊 @#sQ7eMoy
40.modified or additional procedures 修改或追加审计程序 i^
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41.misappropriation of assets 侵占资产 @~zhAU!
42.transactions without substance 虚假交易 7^S &g.A
43.unusual pressures 异常压力 vq x;FAqZ
44.the suspected noncompliance 涉嫌存在违法行为 Uq"RyvkpP
45.materialiy 重要性 O9!<L.X,%
46.exceed the materiality level 超过重要性水平 55hJRm3
47.approach the materiality level 接近重要性水平 bvAO(`
48.an acceptably low level 可接受水平 .sCo,
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 K2NnA
50.misstatements or omissions 错报或漏报 puDy&T
51.aggregate 总计 *#~3\{
52.subsequent events 期后事项 5Pn$@3
53.adjust the financial statements 调整财务报表 o6'`W2P
54.perform additional audit procedures 实施追加的审计程序 d!,V"*S
55.audit risk 审计风险 N@*v'MEko%
56.detection risk 检查风险 R\6#J0&Y-
57.inappropriate audit opinion 不适当的审计意见 &7}-Xvc
58.material misstatement 重大的错报 lxV>
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59.tolerable misstatement 可容忍错报 ,~c:P>v=
60.the acceptable level of detection risk 可接受的检查风险