1.audit 审计 l@\FWWQ
2.attestation P$sxr
鉴证 @6d[=!9
3.credibility q =Il|Nb>
可信赖程度 ]~%6JJN7
4.audit of financial statements 财务报表审计 ^&)|sP
5.agreed-upon procedures 执行商定程序 I|J/F}@p
6.high levels of assurance 高水平保证 DJ%PWlK5
7.compilation 编制 9Ee'Cm
8.reliability 可靠性 XM}hUJJW
9.relevance 相关性 P_dJZ((X
10.professional skepticism 职业谨慎 \f)#>+X-
11.objectivity 客观性 e*!kZAf
12. professional competence 专业胜任能力 |M_UQ
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13.Senior/CPA-in-charge 项目经理 {|\.i
14.audit engagement letter 业务约定书 4~=l}H>&
15.recurring audit 连续审计 fQ98(+6
16.the client 委托人 KU;9}!#
17.change CPA 更换注册会计师 T Ge_G_'o
18.the existing CPA 现任注册会计师 Ewm9\qmg
19.the successor CPA 后任注册会计师 SB7c.H,
20.the preceding CPA前任注册会计师 *j-aXN/ $
21.issue the audit report 出具审计报告 /@Zrq#o
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22.expert 专家 %bfZn9_m
23.the board of directors 董事会 80;(Gt@<"
24.knowledge of the entity‘ s business 了解被审计单位情况 Jo}eeJ;k
25.assess material misstatement risks评估重大错报风险 x`?3C"N:<
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 ZC}QId
27.a general knowledge of ————- 初步了解―――的情况 fAmz4
28.a more knowledge of—————— 进一步了解的情况 c|1&lYal;
29.the prior year‘s working papers 以前年度工作底稿 Q,9oKg
30.minutes of meeting 会议纪要 j7c3(*Pl
31.business risks 经营风险 "vGW2~*)
32.appropriateness 适当性 xm@_IL&P
33.accounting estimate 会计估计 W%)Y#C
34.management representations 管理层声明 _2nx^E(pd
35.going concern assumption 持续经营假设 qw8Rlws%
36.audit plan 审计计划 |CzSU1ma
37.significant audit areas 重点审计领域 5Ph4<f` L~
38.error 错误 wf$s*|z
39.fraud舞弊 HmwT~
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 j5ve2LiFV%
42.transactions without substance 虚假交易 >*n0n!vF
43.unusual pressures 异常压力 XrPfotj1
44.the suspected noncompliance 涉嫌存在违法行为 E!#WnSpnK
45.materialiy 重要性 _[y/Y\{I
46.exceed the materiality level 超过重要性水平 :lzrgsW
47.approach the materiality level 接近重要性水平 k'"%.7$U!
48.an acceptably low level 可接受水平 '=6\v!
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 9mFE?J
50.misstatements or omissions 错报或漏报 -]=@s
51.aggregate 总计 Gbw2E&a