1.audit 审计 kK~IwA
2.attestation ])#\_
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3.credibility :y,v&Kk#T
可信赖程度 xq-
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4.audit of financial statements 财务报表审计 cQZ652F9
5.agreed-upon procedures 执行商定程序 n1:v HBM@\
6.high levels of assurance 高水平保证 dYojm1MQ
7.compilation 编制 \H5Jk$*
8.reliability 可靠性 >1irSUj"~
9.relevance 相关性 dd7 =)XT+
10.professional skepticism 职业谨慎 f|a DTWF
11.objectivity 客观性 qtu
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12. professional competence 专业胜任能力 [{<dbW\ 9
13.Senior/CPA-in-charge 项目经理 9<]a!:!^
14.audit engagement letter 业务约定书 %xyX8c{sP
15.recurring audit 连续审计 h:Ndzp{
16.the client 委托人 "!Rw)=7O
17.change CPA 更换注册会计师 4DO/rtkVq
18.the existing CPA 现任注册会计师 88a<{5
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19.the successor CPA 后任注册会计师 9;r? nZT/
20.the preceding CPA前任注册会计师 )Z@-DA*Q-
21.issue the audit report 出具审计报告 I(n* _
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22.expert 专家 8<)$z?K
23.the board of directors 董事会 r7!J&8;{K
24.knowledge of the entity‘ s business 了解被审计单位情况 z]$j7 dp
25.assess material misstatement risks评估重大错报风险 I8op>^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 Gwd{#7FM`
27.a general knowledge of ————- 初步了解―――的情况 af+}S9To
28.a more knowledge of—————— 进一步了解的情况 K{}4zuZ
29.the prior year‘s working papers 以前年度工作底稿 "t&{yBQ0u
30.minutes of meeting 会议纪要 ^,2
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31.business risks 经营风险 ?9u4a_x
32.appropriateness 适当性 =!-5+I#e
33.accounting estimate 会计估计 ~j,TVY
34.management representations 管理层声明 ]~a_d)
35.going concern assumption 持续经营假设 %XXkVK`
36.audit plan 审计计划 DQ=N1pft2v
37.significant audit areas 重点审计领域 abY0)t
38.error 错误 '%3{jc-}
39.fraud舞弊 IB7tAG8
40.modified or additional procedures 修改或追加审计程序 > 3 Ko.3&
41.misappropriation of assets 侵占资产 udT xNl!
42.transactions without substance 虚假交易 (@ea|Fd#4
43.unusual pressures 异常压力 J/4y|8T/y
44.the suspected noncompliance 涉嫌存在违法行为 c%YDt`
45.materialiy 重要性 ?'~
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46.exceed the materiality level 超过重要性水平 yCM{M
47.approach the materiality level 接近重要性水平 "L~@.W!@
48.an acceptably low level 可接受水平 ixOw=!@
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*7y ax
50.misstatements or omissions 错报或漏报 gB CC
51.aggregate 总计 Yn[x #DS
52.subsequent events 期后事项 z=?0)e(H,
53.adjust the financial statements 调整财务报表 q?VVYZXP
54.perform additional audit procedures 实施追加的审计程序 .{N\<