1.audit 审计 Lg-!,Y
2.attestation }1.'2.<Y
鉴证 [LV>z
3.credibility [?XP[h gd
可信赖程度 A3J=,aRI_v
4.audit of financial statements 财务报表审计 QQ %W3D@
5.agreed-upon procedures 执行商定程序 F8\JL %
6.high levels of assurance 高水平保证 {CX06BP
7.compilation 编制 VLfKN)g
8.reliability 可靠性 fd&>p
9.relevance 相关性 =t.T9'{
10.professional skepticism 职业谨慎 S2#@j#\
11.objectivity 客观性 DIkf#}
12. professional competence 专业胜任能力 |>wGl
13.Senior/CPA-in-charge 项目经理 =yPV9#(I/
14.audit engagement letter 业务约定书 oS<*\!&D
15.recurring audit 连续审计 vu:] [2"0
16.the client 委托人 Sj viH
17.change CPA 更换注册会计师 sdN1BV2
18.the existing CPA 现任注册会计师 0L d"df*
19.the successor CPA 后任注册会计师 :xY9eq=
20.the preceding CPA前任注册会计师 \]3[Xw-$
21.issue the audit report 出具审计报告 v"_E0
3!
22.expert 专家 4MCj*ok<
23.the board of directors 董事会 *De'4r 2
24.knowledge of the entity‘ s business 了解被审计单位情况 cXb&Rm'L
25.assess material misstatement risks评估重大错报风险 xX.{(er
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 gIKQip<
27.a general knowledge of ————- 初步了解―――的情况 lx> ."rW
28.a more knowledge of—————— 进一步了解的情况 S.?DR3XLc
29.the prior year‘s working papers 以前年度工作底稿 h&rZR`g
30.minutes of meeting 会议纪要 Tz&h[+ 6`
31.business risks 经营风险 bzECNi5^
32.appropriateness 适当性 ~9@83Cs2
33.accounting estimate 会计估计 q RRvZhf
34.management representations 管理层声明 }q,
d JE
35.going concern assumption 持续经营假设 OMBH[_
36.audit plan 审计计划 1R7tnR@[u
37.significant audit areas 重点审计领域 /E:BEm!
38.error 错误 wVc^l
39.fraud舞弊 Q!r` G
40.modified or additional procedures 修改或追加审计程序 gSe3S-Lt
41.misappropriation of assets 侵占资产 ^zfs8]QSf
42.transactions without substance 虚假交易 y~Mu~/s
43.unusual pressures 异常压力 Z,V<&9a;
44.the suspected noncompliance 涉嫌存在违法行为 ?}(B8^
45.materialiy 重要性 bL5u;iy)
46.exceed the materiality level 超过重要性水平 KxWm63"
47.approach the materiality level 接近重要性水平 2q*wYuc
48.an acceptably low level 可接受水平 s&XL