1.audit 审计 er@"4R0
2.attestation paKur%2u
鉴证 x}\x3U
3.credibility
f>*T0"\c
可信赖程度 7egE."
4.audit of financial statements 财务报表审计 LGnb"ZN
5.agreed-upon procedures 执行商定程序 yP$@~L[!
6.high levels of assurance 高水平保证 T_t5Tg~i[N
7.compilation 编制 5OEo(&
8.reliability 可靠性 Nq]8p =e
9.relevance 相关性 a ?D]]0%
10.professional skepticism 职业谨慎 MoAie|MKe
11.objectivity 客观性 /{1s U}k-
12. professional competence 专业胜任能力 LR:PSgy
13.Senior/CPA-in-charge 项目经理 *JnY0xP
14.audit engagement letter 业务约定书 X,5}i5'!
15.recurring audit 连续审计 /ILj}g'
16.the client 委托人 rA+UftC:p6
17.change CPA 更换注册会计师 OaTnQ|*
18.the existing CPA 现任注册会计师 BF^dNgn+%K
19.the successor CPA 后任注册会计师 o<h2]TN
20.the preceding CPA前任注册会计师 r ^=rs!f@
21.issue the audit report 出具审计报告 Sg%h}]~
22.expert 专家 4X-" yQ<U
23.the board of directors 董事会 ,LE 15},
24.knowledge of the entity‘ s business 了解被审计单位情况 {F!/\2a
25.assess material misstatement risks评估重大错报风险 Wd`*<+t]
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %x'}aTa
27.a general knowledge of ————- 初步了解―――的情况 iGq%|o>
28.a more knowledge of—————— 进一步了解的情况 tIK`/)w,
29.the prior year‘s working papers 以前年度工作底稿 z*V 8l*
30.minutes of meeting 会议纪要 VSx9aVPkC
31.business risks 经营风险 6ZO6O=KD
32.appropriateness 适当性 kM6i{{Q
33.accounting estimate 会计估计 zA%YaekJ
34.management representations 管理层声明 C
n"_x
35.going concern assumption 持续经营假设 ^fiJxU
36.audit plan 审计计划 45.<eWH$*(
37.significant audit areas 重点审计领域 =Bg $OX
38.error 错误 8H'ybfed
39.fraud舞弊 l4s*+H$vd?
40.modified or additional procedures 修改或追加审计程序 6|mHu2qXm
41.misappropriation of assets 侵占资产
K}t=Y
42.transactions without substance 虚假交易 $
e~MKLd
43.unusual pressures 异常压力 @4t_cxmD
44.the suspected noncompliance 涉嫌存在违法行为 o3"Nxq"U
45.materialiy 重要性 LC1WVK/
46.exceed the materiality level 超过重要性水平 8Y]% S9.
47.approach the materiality level 接近重要性水平 g6
H}a
48.an acceptably low level 可接受水平 zif&