1.audit 审计 ZN'B@E=p
2.attestation 0f3>s>`M
鉴证 :y{@=E=XSC
3.credibility 0R]'HA>
可信赖程度 Gcxz$.(
4.audit of financial statements 财务报表审计 -Fop<q\b
5.agreed-upon procedures 执行商定程序 W5Jb5
6.high levels of assurance 高水平保证 I>-1kFma;
7.compilation 编制 x @9rc,by
8.reliability 可靠性 dIQ3snG
9.relevance 相关性 awQB0ow'$P
10.professional skepticism 职业谨慎 JV
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11.objectivity 客观性 *Kq;xM6Ck
12. professional competence 专业胜任能力 8 r0;054
13.Senior/CPA-in-charge 项目经理 ?g*.7Wc
14.audit engagement letter 业务约定书 wIF'|"
15.recurring audit 连续审计 r=RiuxxTq
16.the client 委托人 #&K}w0}k
17.change CPA 更换注册会计师 pd.pY*B<[
18.the existing CPA 现任注册会计师 H:z<]R
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19.the successor CPA 后任注册会计师 Nh4&3"g|
20.the preceding CPA前任注册会计师 !L)|N<
21.issue the audit report 出具审计报告 'auYm
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22.expert 专家 K[9P{0hA
23.the board of directors 董事会 ] J|#WtS
24.knowledge of the entity‘ s business 了解被审计单位情况 9r
8bSV3`
25.assess material misstatement risks评估重大错报风险 6s!=de
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 A*]sN8
27.a general knowledge of ————- 初步了解―――的情况 l?^}n(_.
28.a more knowledge of—————— 进一步了解的情况 {
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29.the prior year‘s working papers 以前年度工作底稿 >pq=5Ha&
30.minutes of meeting 会议纪要 DsHm,dZ
31.business risks 经营风险 S[&yO-=p6
32.appropriateness 适当性 b'`C<Rk
33.accounting estimate 会计估计 w,!N{hv(
34.management representations 管理层声明 d=g,s[FMm
35.going concern assumption 持续经营假设 ob[G3rfd@Z
36.audit plan 审计计划 {~Q}{ha
37.significant audit areas 重点审计领域 X#MC|Fzy@
38.error 错误 Z?eedVV@
39.fraud舞弊 7;sF0oB5e
40.modified or additional procedures 修改或追加审计程序 i)]^b{5nyB
41.misappropriation of assets 侵占资产 ~>3#c#[
42.transactions without substance 虚假交易 ~(.&nysZ-
43.unusual pressures 异常压力 0y;1Dk!
44.the suspected noncompliance 涉嫌存在违法行为 x^ Y sXzu
45.materialiy 重要性 92/_!P>
46.exceed the materiality level 超过重要性水平 Nqbm,s
47.approach the materiality level 接近重要性水平 |q\Rvt$d
48.an acceptably low level 可接受水平 YE
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 H5A7EZq}`
50.misstatements or omissions 错报或漏报 !WD^To
51.aggregate 总计 mr XmM<
52.subsequent events 期后事项 ^`9O$.'@
53.adjust the financial statements 调整财务报表 8;(3fSNC
54.perform additional audit procedures 实施追加的审计程序 W3B:)<