1.audit 审计 *@2?_b}A
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2.attestation *?Sp9PixP
鉴证 Jm+;A^;
3.credibility RRGCO+ )*
可信赖程度 vpGeG
4.audit of financial statements 财务报表审计 7Bhi72&6
5.agreed-upon procedures 执行商定程序 vUXas*s4
6.high levels of assurance 高水平保证 [9E<z2H
7.compilation 编制 CYZx/r<
8.reliability 可靠性 yF}l.>7D
9.relevance 相关性 {b^JH2,
10.professional skepticism 职业谨慎 v<z%\`y
11.objectivity 客观性 W=$d|*$
12. professional competence 专业胜任能力 4M&6q(389
13.Senior/CPA-in-charge 项目经理 ):lq}6J#
14.audit engagement letter 业务约定书 jHj*S9:`
15.recurring audit 连续审计 PKhH0O\_U
16.the client 委托人 O)qedy*&
17.change CPA 更换注册会计师 `4'['x
18.the existing CPA 现任注册会计师 i#M$i*H*A
19.the successor CPA 后任注册会计师 csV.AN'obq
20.the preceding CPA前任注册会计师 :b&O{>M]Y
21.issue the audit report 出具审计报告 'W/E*O6BY
22.expert 专家 Jm|eZDp
23.the board of directors 董事会 bt/u
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24.knowledge of the entity‘ s business 了解被审计单位情况 j`Xe0U<
25.assess material misstatement risks评估重大错报风险 JR1/\F<}
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 u[_~ !y
27.a general knowledge of ————- 初步了解―――的情况 IG1+_-H:
28.a more knowledge of—————— 进一步了解的情况 E5P?(5Nv
29.the prior year‘s working papers 以前年度工作底稿 AK/_^?zA s
30.minutes of meeting 会议纪要 !'()QtvC<
31.business risks 经营风险 fCL5Et
32.appropriateness 适当性 TixXA:Mf
33.accounting estimate 会计估计 =8?gx$r2
34.management representations 管理层声明 z
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35.going concern assumption 持续经营假设 %Bo/vB'
36.audit plan 审计计划 [WDtr8L
37.significant audit areas 重点审计领域 I|?zSFa
38.error 错误 *5bKJgwJ
39.fraud舞弊 %.kJ@@_e
40.modified or additional procedures 修改或追加审计程序 <j93
41.misappropriation of assets 侵占资产 ^h
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42.transactions without substance 虚假交易 8kz7*AO
43.unusual pressures 异常压力 LY%`O#i.
44.the suspected noncompliance 涉嫌存在违法行为 }];8v+M
45.materialiy 重要性 .R/`Y)4
46.exceed the materiality level 超过重要性水平 aO9a G*9T
47.approach the materiality level 接近重要性水平 ^d! (8vh
48.an acceptably low level 可接受水平 F^Yt\V~T
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 *%^Vq
50.misstatements or omissions 错报或漏报 G'/36M@
51.aggregate 总计 kETu@la}
52.subsequent events 期后事项 yp=(wcJ
53.adjust the financial statements 调整财务报表 Hf
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54.perform additional audit procedures 实施追加的审计程序 )E<<