1.audit 审计 \I'f3
2.attestation 鉴证 ]jZiW1C*a
3.credibility 可信赖程度 <Z2(qZ^Z
4.audit of financial statements 财务报表审计 nXv 7OEpTx
5.agreed-upon procedures 执行商定程序 E]e,cd
6.high levels of assurance 高水平保证 '2wXV;`
7.compilation 编制 X\o/i\ C}
8.reliability 可靠性 R5m`;hF
9.relevance 相关性 <jpe u^7
10.professional skepticism 职业谨慎 t
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11.objectivity 客观性 8f /T!5
12. professional competence 专业胜任能力 dCa}ITg
13.Senior/CPA-in-charge 项目经理 S`ax*`
14.audit engagement letter 业务约定书 |\i:LG1
15.recurring audit 连续审计 x:!C(Ep)
16.the client 委托人 Uc_'3|e
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 IXbdS9,>F
19.the successor CPA 后任注册会计师 LvSP #$f
20.the preceding CPA前任注册会计师 UOn! Y@
21.issue the audit report 出具审计报告 <$RS*n
22.expert 专家 <QYCo1_
23.the board of directors 董事会 2N
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24.knowledge of the entity‘ s business 了解被审计单位情况 |h#DL$
25.assess material misstatement risks评估重大错报风险 `G_(xN7O
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 _fVh%_oH1
27.a general knowledge of —— 初步了解―――的情况 l,imT$u
28.a more knowledge of—— 进一步了解的情况 *37LN
29.the prior year‘s working papers 以前年度工作底稿 +A]&AkTw
30.minutes of meeting 会议纪要 1zh$IYrd
31.business risks 经营风险 E}xz7u
32.appropriateness 适当性 H.jLGe>
33.accounting estimate 会计估计 }2-[Ki yv
34.management representations 管理层声明 f}L>&^I)
35.going concern assumption 持续经营假设 >k$[hk*~
36.audit plan 审计计划 n@G:e-m{A
37.significant audit areas 重点审计领域 A8_\2'b
38.error 错误 7xLo4
39.fraud舞弊 }}kS~
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40.modified or additional procedures 修改或追加审计程序 V-?sek{;
41.misappropriation of assets 侵占资产 ir9Q##f
42.transactions without substance 虚假交易 Qh)|FQ[s$r
43.unusual pressures 异常压力 )![f\!'PI
44.the suspected noncompliance 涉嫌存在违法行为 GVjv**U
45.materialiy 重要性 N+Q(V*:3v
46.exceed the materiality level 超过重要性水平 wQF&GGYR
47.approach the materiality level 接近重要性水平 *6 I =o
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48.an acceptably low level 可接受水平 ki[;ZmQqY
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 j\XX:uU
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50.misstatements or omissions 错报或漏报
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51.aggregate 总计 OvyB<r
52.subsequent events 期后事项 IgzCh
53.adjust the financial statements 调整财务报表 NZfo`iHAN
54.perform additional audit procedures 实施追加的审计程序 M!xm1-,[
55.audit risk 审计风险 OhSt6&+
56.detection risk 检查风险 #U?EOm
57.inappropriate audit opinion 不适当的审计意见 J
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58.material misstatement 重大的错报 "-0pz\a
59.tolerable misstatement 可容忍错报 0Zc*Yd
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60.the acceptable level of detection risk 可接受的检查风险