1.audit 审计 F+m4
2.attestation 鉴证 Q j~W-^/ -
3.credibility 可信赖程度 0|+hm^'_
4.audit of financial statements 财务报表审计 {pJ@I=q
5.agreed-upon procedures 执行商定程序 -9<yB
6.high levels of assurance 高水平保证 O
|I:[S},
7.compilation 编制 D(ntV
R
8.reliability 可靠性 &u`rE""
9.relevance 相关性
A
=Az[
10.professional skepticism 职业谨慎 >fzzrD}]
11.objectivity 客观性 _R<V8g1f
12. professional competence 专业胜任能力 +nyN+X34
B
13.Senior/CPA-in-charge 项目经理 +mQC:B7>
14.audit engagement letter 业务约定书 . eag84_
15.recurring audit 连续审计 eq 1 4
16.the client 委托人 uB&I56
17.change CPA 更换注册会计师 &T/9yW[L
18.the existing CPA 现任注册会计师 <IkD=X
19.the successor CPA 后任注册会计师 D30Z9_^%:
20.the preceding CPA前任注册会计师 uM!r|X)8
21.issue the audit report 出具审计报告 qx
CL
22.expert 专家 :x5o3xE
23.the board of directors 董事会 xA1pDrfC/
24.knowledge of the entity‘ s business 了解被审计单位情况 }
PD(kk6fX
25.assess material misstatement risks评估重大错报风险 &l}xBQAL
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 WMz|FFKVY
27.a general knowledge of —— 初步了解―――的情况 J3}C T
28.a more knowledge of—— 进一步了解的情况 3'@jRK
29.the prior year‘s working papers 以前年度工作底稿 X1PlW8pd
30.minutes of meeting 会议纪要 \7w85$
31.business risks 经营风险 C]cT*B^
32.appropriateness 适当性 n_NG~/x
33.accounting estimate 会计估计 8\t7}8f
34.management representations 管理层声明 ScmzbDu
35.going concern assumption 持续经营假设 `0vy+T5
36.audit plan 审计计划 O
NzdCgY
37.significant audit areas 重点审计领域 *wZV*)}
38.error 错误 2o3k=hKS
39.fraud舞弊 Gg
,k
40.modified or additional procedures 修改或追加审计程序 d1_*!LW$
41.misappropriation of assets 侵占资产 -#z'A
42.transactions without substance 虚假交易 8[P6c;\
43.unusual pressures 异常压力 zgOwSg8
44.the suspected noncompliance 涉嫌存在违法行为 <u%e*
45.materialiy 重要性 T1W9@9,s
46.exceed the materiality level 超过重要性水平 aZ0iwMK
47.approach the materiality level 接近重要性水平 &XTd[_VW!
48.an acceptably low level 可接受水平 [#fqyg
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 c] 9CN
50.misstatements or omissions 错报或漏报 H4",r5qw:
51.aggregate 总计 iK0J{'
52.subsequent events 期后事项 %lW:8ckL
53.adjust the financial statements 调整财务报表
0
9'o
54.perform additional audit procedures 实施追加的审计程序 !x /Z"
55.audit risk 审计风险 B9Tztg
56.detection risk 检查风险 z`{zqP:
57.inappropriate audit opinion 不适当的审计意见 ?PtRb:RHt
58.material misstatement 重大的错报 `D4'`Or-U
59.tolerable misstatement 可容忍错报 03\8e?$
60.the acceptable level of detection risk 可接受的检查风险