1.audit 审计 o WrKM
2.attestation 5T_n %vz
鉴证 u~M
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3.credibility Ustv{:7v
可信赖程度
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4.audit of financial statements 财务报表审计 ['X]R:3h
5.agreed-upon procedures 执行商定程序 F3v!AvA|
6.high levels of assurance 高水平保证 B:;pvW]
7.compilation 编制 |+FubYf?$
8.reliability 可靠性 HZzD VCU
9.relevance 相关性 .779pT!,M
10.professional skepticism 职业谨慎 L%*!`TN
11.objectivity 客观性 !*F1q|R
12. professional competence 专业胜任能力 fo*2:?K&
13.Senior/CPA-in-charge 项目经理 0_95|3kc
14.audit engagement letter 业务约定书 [fya)}
15.recurring audit 连续审计 Xtq_y'I
16.the client 委托人 c)TPM/>(p
17.change CPA 更换注册会计师 F#,90F'
18.the existing CPA 现任注册会计师 BOb">6C
19.the successor CPA 后任注册会计师 %Q__!D[
20.the preceding CPA前任注册会计师 |"X*@s\'
21.issue the audit report 出具审计报告 RE7?KR>
22.expert 专家 uB]7G0g:
23.the board of directors 董事会 c@!_/0
24.knowledge of the entity‘ s business 了解被审计单位情况 AW%#O\N
25.assess material misstatement risks评估重大错报风险 <y2U3;t
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 fnjPSts0
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 ITE{@1
29.the prior year‘s working papers 以前年度工作底稿 l[mWf
30.minutes of meeting 会议纪要 M)J5;^
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31.business risks 经营风险 w=0(<s2
32.appropriateness 适当性 ~9a<0Mc?
33.accounting estimate 会计估计 75cW_t,g
34.management representations 管理层声明 :}L[sl\R
35.going concern assumption 持续经营假设 UAkT*'cB
36.audit plan 审计计划 7{e
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37.significant audit areas 重点审计领域 fIx+ILs
38.error 错误 `quw9j9`C\
39.fraud舞弊 0rQMLx
40.modified or additional procedures 修改或追加审计程序 tzWSA-Li
41.misappropriation of assets 侵占资产 AP n| \
42.transactions without substance 虚假交易 q~b&
43.unusual pressures 异常压力 $u$!tj
44.the suspected noncompliance 涉嫌存在违法行为 y|C(X
45.materialiy 重要性 -]N
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46.exceed the materiality level 超过重要性水平 !_]Y~[
47.approach the materiality level 接近重要性水平 mDA:nx%5<
48.an acceptably low level 可接受水平 n$MO4s8)
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 `&r