1.audit 审计 8,O33qw
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2.attestation ;o/>JHGj
鉴证 e&MC|US=\
3.credibility obK*rdg,
可信赖程度 <]C$xp<2
4.audit of financial statements 财务报表审计 Kx"<J@
5.agreed-upon procedures 执行商定程序 FtufuL?JS
6.high levels of assurance 高水平保证 ,:Vm6u!
7.compilation 编制 Xd:7"/:r
8.reliability 可靠性 vN4Qdpdb
9.relevance 相关性 _<$>*i
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10.professional skepticism 职业谨慎 &Gm$:T'~
11.objectivity 客观性 sfr(/mp(
12. professional competence 专业胜任能力 +
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13.Senior/CPA-in-charge 项目经理 jNwjK0?
14.audit engagement letter 业务约定书 3:"]Rn([P
15.recurring audit 连续审计 9p$V)qdX
16.the client 委托人 dk
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17.change CPA 更换注册会计师 <";,GaZQ
18.the existing CPA 现任注册会计师 m6eZ_&+u
19.the successor CPA 后任注册会计师 %2'A
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20.the preceding CPA前任注册会计师 5ep/h5*/
21.issue the audit report 出具审计报告 c4e_6=Iv
22.expert 专家 VZ>On$hp
23.the board of directors 董事会 *?QE2&S:
24.knowledge of the entity‘ s business 了解被审计单位情况 :ztr)
25.assess material misstatement risks评估重大错报风险 M:Er_,E
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 rQ4*k'lA:
27.a general knowledge of ————- 初步了解―――的情况 dAP|:&y@
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 @=w<B4L
30.minutes of meeting 会议纪要 )f+U~4G&
31.business risks 经营风险 +u@aJ_^
32.appropriateness 适当性 YL
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33.accounting estimate 会计估计 U,/6;}
34.management representations 管理层声明 jk\ dG16
35.going concern assumption 持续经营假设 UX`]k{Mz
36.audit plan 审计计划 * v8Ts
37.significant audit areas 重点审计领域 "HD+rmUEH
38.error 错误 Xf=XBoN|
39.fraud舞弊 %zC[KE*~
40.modified or additional procedures 修改或追加审计程序 nmlPX7!{$
41.misappropriation of assets 侵占资产 oq-<ob
42.transactions without substance 虚假交易 qo+N,x9o
43.unusual pressures 异常压力 k<w(i
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44.the suspected noncompliance 涉嫌存在违法行为 ;;5Uwd'-
45.materialiy 重要性 JXiZB
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46.exceed the materiality level 超过重要性水平 &