1.audit 审计 tAujm*|&
2.attestation 鉴证 -9o7a_Z
3.credibility 可信赖程度 h|lH`m^
4.audit of financial statements 财务报表审计 /V#?d
5.agreed-upon procedures 执行商定程序 W ,v0~
6.high levels of assurance 高水平保证 r)Ml-r=
7.compilation 编制 /WK1( B:
8.reliability 可靠性 v#: ?:<
9.relevance 相关性 u|D L?c>W
10.professional skepticism 职业谨慎 D>Rlm,U
11.objectivity 客观性 BqdpJIr
12. professional competence 专业胜任能力 {/>uc,8O
13.Senior/CPA-in-charge 项目经理 NGO
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14.audit engagement letter 业务约定书 x {Dw?6TP
15.recurring audit 连续审计 :QXKG8^
16.the client 委托人 Dqd2e&a\
17.change CPA 更换注册会计师 , E$
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18.the existing CPA 现任注册会计师 t3K9 |8<
19.the successor CPA 后任注册会计师 U^qS[H
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20.the preceding CPA前任注册会计师 E]^n\bE%
21.issue the audit report 出具审计报告 4-$kcwA
22.expert 专家 [k
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23.the board of directors 董事会 Ra:UnA
24.knowledge of the entity‘ s business 了解被审计单位情况 @uG/2'B(
25.assess material misstatement risks评估重大错报风险 ej=}OH4
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 y6MkaHW[m
27.a general knowledge of —— 初步了解―――的情况 A6
28.a more knowledge of—— 进一步了解的情况 ?@MWV
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 F6:LH,~8
31.business risks 经营风险 /ZH* t \
32.appropriateness 适当性 -@B6 $XWL
33.accounting estimate 会计估计 QA)W( 1
34.management representations 管理层声明 1Oak8 \G
35.going concern assumption 持续经营假设 1(%6X*z
36.audit plan 审计计划 wjT#D|soI
37.significant audit areas 重点审计领域 ?MFXZ/3(ba
38.error 错误 ?`6Mfpvj96
39.fraud舞弊 R$+"'N6p
40.modified or additional procedures 修改或追加审计程序 l\d[S]
41.misappropriation of assets 侵占资产 ~~I]SI k{
42.transactions without substance 虚假交易 mmCGIX
43.unusual pressures 异常压力 rL?{+S]&^)
44.the suspected noncompliance 涉嫌存在违法行为 =2vZqGO30
45.materialiy 重要性 G(t&(t`[
46.exceed the materiality level 超过重要性水平 \{ C
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47.approach the materiality level 接近重要性水平 w6^TwjjZ$
48.an acceptably low level 可接受水平 f2v~: u
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 54RexB o
50.misstatements or omissions 错报或漏报 *e<'|Kq
51.aggregate 总计 !vHCftKel
52.subsequent events 期后事项 wWq-zGH|&