1.audit 审计 aI
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2.attestation 鉴证 )7WLbj!M
3.credibility 可信赖程度 (dym*_J
4.audit of financial statements 财务报表审计 8,:lw3x1
5.agreed-upon procedures 执行商定程序 VC^QCuSq
6.high levels of assurance 高水平保证 ##U/Wa3
7.compilation 编制 1c`Yn:H^
8.reliability 可靠性 d)0 hAdh
9.relevance 相关性 TaZlfe5z
10.professional skepticism 职业谨慎 ,MD>Jx|
11.objectivity 客观性 T=fVD8
12. professional competence 专业胜任能力 W;8}`k
13.Senior/CPA-in-charge 项目经理 MU1T="N^+
14.audit engagement letter 业务约定书 u<HJFGLzI
15.recurring audit 连续审计 M,SIs
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16.the client 委托人 'A/f>W
17.change CPA 更换注册会计师 {tnhP^C3>
18.the existing CPA 现任注册会计师 UDb
19.the successor CPA 后任注册会计师 ~P9^4
20.the preceding CPA前任注册会计师 qwo{34
21.issue the audit report 出具审计报告 l{.
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22.expert 专家 &y ~GTEP
23.the board of directors 董事会 d^`n/"Ice
24.knowledge of the entity‘ s business 了解被审计单位情况 'zuA3$SR
25.assess material misstatement risks评估重大错报风险 ;AT~?o`n
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 , D`\
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28.a more knowledge of—— 进一步了解的情况 >n>gX/S<C
29.the prior year‘s working papers 以前年度工作底稿 2O`s'&.h
30.minutes of meeting 会议纪要 QB7^8O!<
31.business risks 经营风险 Y+3r{OI
32.appropriateness 适当性 z!^3%kJJ>
33.accounting estimate 会计估计 'zQp64]F
34.management representations 管理层声明 Gdlx0i
35.going concern assumption 持续经营假设 ^2mCF
36.audit plan 审计计划 J(`(PYo\i
37.significant audit areas 重点审计领域 ~<=wTns!
38.error 错误 }do=lm?/
39.fraud舞弊 @FuX^Q.[
40.modified or additional procedures 修改或追加审计程序 \p!mX|
41.misappropriation of assets 侵占资产 "R-Pe\W
42.transactions without substance 虚假交易 h>n<5{zqM
43.unusual pressures 异常压力 <Kq!)) J'
44.the suspected noncompliance 涉嫌存在违法行为 :UDe\zcd"
45.materialiy 重要性 7XiR)jYo*
46.exceed the materiality level 超过重要性水平 "@&I*1&
47.approach the materiality level 接近重要性水平 y-vBC3
48.an acceptably low level 可接受水平 ['@R]Si"!
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 WO{9S%ck
50.misstatements or omissions 错报或漏报 -[>G@m:?e
51.aggregate 总计 t%30B^Ii%K
52.subsequent events 期后事项 S{)'1J_0
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 3HB(rTw
55.audit risk 审计风险 !* =+E%7
56.detection risk 检查风险 yv.(Oy
57.inappropriate audit opinion 不适当的审计意见 J ?H|"
58.material misstatement 重大的错报 I#](mRJ6
59.tolerable misstatement 可容忍错报 k0-,qM#p;X
60.the acceptable level of detection risk 可接受的检查风险