1.audit 审计 OXIu>jF
2.attestation 鉴证 1C}pv{0:&
3.credibility 可信赖程度 U+9- li
4.audit of financial statements 财务报表审计 [$1: &!(!
5.agreed-upon procedures 执行商定程序 ]5 o0
6.high levels of assurance 高水平保证 Z0( ) pT
7.compilation 编制 a
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8.reliability 可靠性 PuCwdTan_
9.relevance 相关性 kwDh
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10.professional skepticism 职业谨慎 fW5" 4,
11.objectivity 客观性 a%MzNH
12. professional competence 专业胜任能力 uKR\Xo}
13.Senior/CPA-in-charge 项目经理 #51 4a(6
14.audit engagement letter 业务约定书 hapB! ~M?
15.recurring audit 连续审计 u_}`
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16.the client 委托人 ` x %U
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 b!4N)t>gl
19.the successor CPA 后任注册会计师 Qfkh0DX
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20.the preceding CPA前任注册会计师 Tsm)&$JI8
21.issue the audit report 出具审计报告 9atjK4+o
22.expert 专家 ;xW8Z<\-
23.the board of directors 董事会 ! F0r d9
24.knowledge of the entity‘ s business 了解被审计单位情况 Gsds!z$
25.assess material misstatement risks评估重大错报风险 #/n|@z'
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 8X}^~ e
27.a general knowledge of —— 初步了解―――的情况 };|! Lhl+
28.a more knowledge of—— 进一步了解的情况 ts TR2+GZS
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 ]+}ZfHp
31.business risks 经营风险 VZT6;1TD$8
32.appropriateness 适当性 u"`5
33.accounting estimate 会计估计 )CC? vV
34.management representations 管理层声明 L?=#*4t
35.going concern assumption 持续经营假设 fbh6Ls/
36.audit plan 审计计划 av u*>SB
37.significant audit areas 重点审计领域 Y=P9:unG
38.error 错误 r.^0!(d
39.fraud舞弊 ]Y_{P~ZX
40.modified or additional procedures 修改或追加审计程序 +8LM~voB
41.misappropriation of assets 侵占资产 e={k.y }x}
42.transactions without substance 虚假交易 JwN}Jm
43.unusual pressures 异常压力 R4#;<)
44.the suspected noncompliance 涉嫌存在违法行为 2x7(}+eD
45.materialiy 重要性 ;yk9(wea}"
46.exceed the materiality level 超过重要性水平 jgk{' _ j
47.approach the materiality level 接近重要性水平 &ui:DZAxj|
48.an acceptably low level 可接受水平 i&A{L}eCr:
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 O{lIs_1.Z
50.misstatements or omissions 错报或漏报 =8$| _
51.aggregate 总计 QRsqPh&-
52.subsequent events 期后事项 Nj0-`j0E
53.adjust the financial statements 调整财务报表 eP V-yy
54.perform additional audit procedures 实施追加的审计程序 R'*<A3^
55.audit risk 审计风险 :.C+ ?$iuX
56.detection risk 检查风险 JfI aOhKs]
57.inappropriate audit opinion 不适当的审计意见 o\_
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58.material misstatement 重大的错报 8k u?
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59.tolerable misstatement 可容忍错报 pY^pTWs(
60.the acceptable level of detection risk 可接受的检查风险
