1.audit 审计 +zFEx%3^
2.attestation t1l4mdp
鉴证 Zvz}Z8jW
3.credibility .O4=[wE!U
可信赖程度 na/,1iI<
4.audit of financial statements 财务报表审计 du=[ r
5.agreed-upon procedures 执行商定程序 wB*}XJah
6.high levels of assurance 高水平保证 WoMMA
o~
7.compilation 编制 Gc!&I+kd
8.reliability 可靠性 Eid~4a
9.relevance 相关性 6[1l
K8o
10.professional skepticism 职业谨慎 ]O M?e
11.objectivity 客观性 i ;YRE&X
12. professional competence 专业胜任能力 3D
rW[\
13.Senior/CPA-in-charge 项目经理 y=WCR*N
14.audit engagement letter 业务约定书
2Y9@[
15.recurring audit 连续审计 +3;[1dpgf
16.the client 委托人 Q"{Q]IT
17.change CPA 更换注册会计师 ^t)alNGos
18.the existing CPA 现任注册会计师 M#]URS2h<O
19.the successor CPA 后任注册会计师 E'_$?wWn5
20.the preceding CPA前任注册会计师 cNRe >
21.issue the audit report 出具审计报告 q}7(w$&
22.expert 专家 0bMbM^xV6
23.the board of directors 董事会 q/\Hh9`
24.knowledge of the entity‘ s business 了解被审计单位情况 &
Mf nH
25.assess material misstatement risks评估重大错报风险 |G
>Lud
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 :sb+jk
27.a general knowledge of ————- 初步了解―――的情况 WG*S:_?
28.a more knowledge of—————— 进一步了解的情况 ![@\p5-e
29.the prior year‘s working papers 以前年度工作底稿 g(zoN0
~
30.minutes of meeting 会议纪要 A
v%'#1w<"
31.business risks 经营风险 Q\v^3u2;m`
32.appropriateness 适当性 _;5N@2?
33.accounting estimate 会计估计 r)t-_p37
34.management representations 管理层声明 [kg*BaG:
35.going concern assumption 持续经营假设 `wLa.Gzj
36.audit plan 审计计划 _S#3!Wx
37.significant audit areas 重点审计领域 V\><6v
38.error 错误 E@$HO_;&
39.fraud舞弊 r*s)T`T}}
40.modified or additional procedures 修改或追加审计程序 aruT eJF
41.misappropriation of assets 侵占资产 oQ8If$a}
42.transactions without substance 虚假交易 <q#/z&F!
43.unusual pressures 异常压力 8Ow0A
44.the suspected noncompliance 涉嫌存在违法行为 f<~S0[H
45.materialiy 重要性 *+'l|VaVq\
46.exceed the materiality level 超过重要性水平 f0lK,U@P
47.approach the materiality level 接近重要性水平 cn!Y7LVr
48.an acceptably low level 可接受水平 J#& C&S 2
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 CpF&Vy K
50.misstatements or omissions 错报或漏报 rY&Y58./
51.aggregate 总计 dy*CDRU4
52.subsequent events 期后事项
B&