1.audit 审计 U!|)M
2.attestation j_90iP^5:
鉴证 0<`qz |_h
3.credibility j67a?0<C2U
可信赖程度 !u]@Ru34
4.audit of financial statements 财务报表审计 cOP'ql{"
5.agreed-upon procedures 执行商定程序 ?fy37m(M}
6.high levels of assurance 高水平保证 tjtvO@?1-
7.compilation 编制 wGLMLbj5
8.reliability 可靠性 /W,hOv
9.relevance 相关性 _oc6=Z
10.professional skepticism 职业谨慎 n}Z%D-b$
11.objectivity 客观性 ZUHW*U.
12. professional competence 专业胜任能力 30^q_|l:]
13.Senior/CPA-in-charge 项目经理 m=9
b/Nr4
14.audit engagement letter 业务约定书 Y[7prjd
15.recurring audit 连续审计 ),N,!15j,
16.the client 委托人 _?"y1L.
17.change CPA 更换注册会计师 g$GG
o[_0
18.the existing CPA 现任注册会计师 3<XuJ1V&
19.the successor CPA 后任注册会计师 a+LK~mC*
20.the preceding CPA前任注册会计师 h623)C;
21.issue the audit report 出具审计报告 M%ecWr!tj
22.expert 专家 `"CA$Se8
23.the board of directors 董事会 H1U$ApD
24.knowledge of the entity‘ s business 了解被审计单位情况 %l&oRBC
25.assess material misstatement risks评估重大错报风险 Ne<S_u2nT
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 y$7Ys:R~
27.a general knowledge of ————- 初步了解―――的情况 HQ"T>xb
28.a more knowledge of—————— 进一步了解的情况 [6l0|Y
29.the prior year‘s working papers 以前年度工作底稿 &l2x
h~L
30.minutes of meeting 会议纪要 bxh-#x
&
31.business risks 经营风险 }F{s\qUt
32.appropriateness 适当性 O)&W0`VY
33.accounting estimate 会计估计 _$$.5?4
34.management representations 管理层声明 ((]i}s0S
35.going concern assumption 持续经营假设 .\$A7DD+A
36.audit plan 审计计划 7#j.yf4
37.significant audit areas 重点审计领域 `G!HGzVx;j
38.error 错误 Ti)Me-g
39.fraud舞弊 _(J#RH
40.modified or additional procedures 修改或追加审计程序 }d}sC\>U
41.misappropriation of assets 侵占资产 "v?F4&\ 8
42.transactions without substance 虚假交易 5;KJ0N*-
43.unusual pressures 异常压力 !%65YTxY-
44.the suspected noncompliance 涉嫌存在违法行为 \l(J6Tu
45.materialiy 重要性 Vc5>I_
46.exceed the materiality level 超过重要性水平 m BvO<?ec
47.approach the materiality level 接近重要性水平 w3q'n%
48.an acceptably low level 可接受水平 FLG"c690
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 \VhG'd3k
50.misstatements or omissions 错报或漏报 0e0)1;t\
51.aggregate 总计 !aUYidd
52.subsequent events 期后事项 15J"iN2"W
53.adjust the financial statements 调整财务报表 &