1.audit 审计 ghq [oK
2.attestation KV0M^B|W
鉴证 BF{v0Z0/}k
3.credibility ?9'Ukw`
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可信赖程度 o *)>aw
4.audit of financial statements 财务报表审计 f40 xS7-Q0
5.agreed-upon procedures 执行商定程序 J5e
6.high levels of assurance 高水平保证 #\3(rzQVO
7.compilation 编制 }G}2Y (
8.reliability 可靠性 m%hI@'
9.relevance 相关性 O
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10.professional skepticism 职业谨慎 *WdnP.'Y
11.objectivity 客观性 {
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12. professional competence 专业胜任能力 Mhp6,JL
13.Senior/CPA-in-charge 项目经理 -XBD WV
14.audit engagement letter 业务约定书 r#hA kOw
15.recurring audit 连续审计 TR}ztf[e
16.the client 委托人 '0|0rwx
17.change CPA 更换注册会计师 l&}3M
18.the existing CPA 现任注册会计师 bwN>E+
19.the successor CPA 后任注册会计师 7vO3+lT/Y;
20.the preceding CPA前任注册会计师 Hj\>&vMf
21.issue the audit report 出具审计报告 t
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22.expert 专家 :Rl*64}
23.the board of directors 董事会 $fZVh%
24.knowledge of the entity‘ s business 了解被审计单位情况 }8tD|t[
25.assess material misstatement risks评估重大错报风险 KYBoGCS >
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 fGGGz$;N
27.a general knowledge of ————- 初步了解―――的情况 xh|NmZg
28.a more knowledge of—————— 进一步了解的情况 xNDX(_U>\
29.the prior year‘s working papers 以前年度工作底稿 o+Cd\D69S
30.minutes of meeting 会议纪要 Q#!|h:K
31.business risks 经营风险 6WUP#c@{
32.appropriateness 适当性 R8ZI}C1
33.accounting estimate 会计估计 ]$7dkP
34.management representations 管理层声明 mz)Z
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35.going concern assumption 持续经营假设 <uq#smY
36.audit plan 审计计划 f4{O~?=
37.significant audit areas 重点审计领域 2smQD8t
38.error 错误 %4 9^S
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39.fraud舞弊 c*R?eLt/
40.modified or additional procedures 修改或追加审计程序 (b!`klQ
41.misappropriation of assets 侵占资产 -aj) _.d
42.transactions without substance 虚假交易 !<'0
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43.unusual pressures 异常压力 !| ObNS
44.the suspected noncompliance 涉嫌存在违法行为 wX?<o
45.materialiy 重要性 3jx5Lou)&
46.exceed the materiality level 超过重要性水平 * F[;D7sZ~
47.approach the materiality level 接近重要性水平 i_<