1.audit 审计 'ocPG.PaU
2.attestation ?3a:ntX h
鉴证 2VaKt4+`
3.credibility ndS8p]P&o(
可信赖程度 Ri;_
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4.audit of financial statements 财务报表审计 r>cN,C
5.agreed-upon procedures 执行商定程序 3oBR
6.high levels of assurance 高水平保证 z4{:X Da
7.compilation 编制 Sjo7NR^#e
8.reliability 可靠性 =Hx]K8N )
9.relevance 相关性
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10.professional skepticism 职业谨慎 cV:Ak~PKl
11.objectivity 客观性 e-*-91D
12. professional competence 专业胜任能力 P(cy@P,D
13.Senior/CPA-in-charge 项目经理 T(
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14.audit engagement letter 业务约定书 tr|)+~x3
15.recurring audit 连续审计 ip!-~HNwJ
16.the client 委托人 Eo>EK>
17.change CPA 更换注册会计师 0t7vg#v|
18.the existing CPA 现任注册会计师 0sI7UK`m
19.the successor CPA 后任注册会计师 a!B"WNb+
20.the preceding CPA前任注册会计师 tn}MKo
21.issue the audit report 出具审计报告 '
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22.expert 专家 n50WHlMtt
23.the board of directors 董事会 }/2M?W0
24.knowledge of the entity‘ s business 了解被审计单位情况 2]=`^rC*
25.assess material misstatement risks评估重大错报风险 (nAL;:$x2
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 c3.;
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27.a general knowledge of ————- 初步了解―――的情况 iTVZo?lVo
28.a more knowledge of—————— 进一步了解的情况 Z): Nd9
29.the prior year‘s working papers 以前年度工作底稿 *USG
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30.minutes of meeting 会议纪要 {r'+icvLX
31.business risks 经营风险 %rJ'DPs
32.appropriateness 适当性 '}$$0S.DC
33.accounting estimate 会计估计 5GbC}y>
34.management representations 管理层声明 m UUNR,
35.going concern assumption 持续经营假设 bE?X?[K
36.audit plan 审计计划 wKKQAM6P1
37.significant audit areas 重点审计领域 .FG%QF F~
38.error 错误 b8E7/~<z3
39.fraud舞弊 :
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40.modified or additional procedures 修改或追加审计程序 sE&1ZJ]7
41.misappropriation of assets 侵占资产 \rd%$hci
42.transactions without substance 虚假交易 Kc,i$FH
43.unusual pressures 异常压力 @qEUp7W.?
44.the suspected noncompliance 涉嫌存在违法行为 .wB'"z8L
45.materialiy 重要性 <Xw\:5
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46.exceed the materiality level 超过重要性水平 N&