1.audit 审计 ?-~I<f]_
2.attestation ';YgG<u
鉴证 T_hV%
3.credibility bg7n
可信赖程度 'CV^M(o'9
4.audit of financial statements 财务报表审计 DZ`k[Z.VZ
5.agreed-upon procedures 执行商定程序 ! q6hC
6.high levels of assurance 高水平保证 4('JwZw\!
7.compilation 编制 K&`Awv
8.reliability 可靠性
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9.relevance 相关性 v <h;Di@
10.professional skepticism 职业谨慎 +<(a}6dt
11.objectivity 客观性 Uene=Q6>
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 v|@1(
14.audit engagement letter 业务约定书 YMzBAf
15.recurring audit 连续审计 %v=!'?VT
16.the client 委托人 78Y@OL_$
17.change CPA 更换注册会计师 gY5l.&
18.the existing CPA 现任注册会计师 /6tcSg)
19.the successor CPA 后任注册会计师 S!dHNA:iU
20.the preceding CPA前任注册会计师 mnQ'X-q3iO
21.issue the audit report 出具审计报告 \Ow,CUd
22.expert 专家 gA:TL{X0
23.the board of directors 董事会 h7W}OF_=y
24.knowledge of the entity‘ s business 了解被审计单位情况 G}Z4g
25.assess material misstatement risks评估重大错报风险 _wu*M
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 f1cl';
28.a more knowledge of—————— 进一步了解的情况 Ye|G44z
29.the prior year‘s working papers 以前年度工作底稿 4XG]z_+I
30.minutes of meeting 会议纪要 #x)}29%e#
31.business risks 经营风险 [MmM 9J["
32.appropriateness 适当性 Q1V2pP+=@
33.accounting estimate 会计估计 i^g~~h
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34.management representations 管理层声明 /bcY6b=:
35.going concern assumption 持续经营假设 rg)h5G
36.audit plan 审计计划 }98-5'u.X
37.significant audit areas 重点审计领域
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38.error 错误 *x,HnHT
39.fraud舞弊 j%xBo:
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 qi\n] I
42.transactions without substance 虚假交易 9q|7<raS
43.unusual pressures 异常压力 <Jwo?[a
44.the suspected noncompliance 涉嫌存在违法行为 I: U$
45.materialiy 重要性 g!^J ,e=
46.exceed the materiality level 超过重要性水平 <