1.audit 审计 ^D>/wX\u
2.attestation H>@JfYZ0
鉴证 a78;\{&L'
3.credibility n57c^/A*
可信赖程度 q/aL8V<
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4.audit of financial statements 财务报表审计 RBHqLg(
5.agreed-upon procedures 执行商定程序 )dzjz%B)
6.high levels of assurance 高水平保证 7.F& {:@_
7.compilation 编制 g&5pfrC [
8.reliability 可靠性 : .UX[!^
9.relevance 相关性 #lLn='4
10.professional skepticism 职业谨慎 c@"i?
11.objectivity 客观性 s\n,Z?m
12. professional competence 专业胜任能力 k~W;TCJs
13.Senior/CPA-in-charge 项目经理 :&\E\9
14.audit engagement letter 业务约定书 '/]fZ|
15.recurring audit 连续审计 =~(L JPo6
16.the client 委托人 7Vof7Y <
17.change CPA 更换注册会计师 }]Z,\lA
18.the existing CPA 现任注册会计师 ,<Do ^HB/
19.the successor CPA 后任注册会计师 "' i [~
20.the preceding CPA前任注册会计师 9\W5
21.issue the audit report 出具审计报告 2#Q"@
22.expert 专家 3n=O8Fp
23.the board of directors 董事会 ;Wp`th!F
24.knowledge of the entity‘ s business 了解被审计单位情况 SFm.<^6
25.assess material misstatement risks评估重大错报风险 o@Cn_p^X
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 oM?
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27.a general knowledge of ————- 初步了解―――的情况 AS/\IHZ\
28.a more knowledge of—————— 进一步了解的情况 LRLhS<9
29.the prior year‘s working papers 以前年度工作底稿 6:7:NI l:
30.minutes of meeting 会议纪要 GoZJDE3
31.business risks 经营风险 ?\/dfK:!
32.appropriateness 适当性 3GuMiht5
33.accounting estimate 会计估计 wft:eQ
34.management representations 管理层声明 PPIG?fK)
35.going concern assumption 持续经营假设 .k?hb]2N
36.audit plan 审计计划 1 _:1/~R1
37.significant audit areas 重点审计领域 Q Kuc21
38.error 错误 >GF(.:7
39.fraud舞弊 l1.Aw|'D
40.modified or additional procedures 修改或追加审计程序 @'G ( k;
41.misappropriation of assets 侵占资产 !WVabdt
42.transactions without substance 虚假交易 jP{]LJ2.6\
43.unusual pressures 异常压力 e]L3=R;
44.the suspected noncompliance 涉嫌存在违法行为 28ov+s~1+-
45.materialiy 重要性 \T#(rt\j
46.exceed the materiality level 超过重要性水平 bNPjefBF
47.approach the materiality level 接近重要性水平 4OESsN$O
48.an acceptably low level 可接受水平 5qAE9G!c
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 ef1N#z%gt
50.misstatements or omissions 错报或漏报 f<t*#]<