1.audit 审计 P_gYz!
2.attestation 鉴证 4J|t?]ij|E
3.credibility 可信赖程度 rZojY}dWJ
4.audit of financial statements 财务报表审计 ZkP{[^6d\
5.agreed-upon procedures 执行商定程序 B_ja&) !s1
6.high levels of assurance 高水平保证 ExSO|g]%
7.compilation 编制 v!42DA)
8.reliability 可靠性 `e]6#iJ^
9.relevance 相关性 2oZ9laJO
10.professional skepticism 职业谨慎 4Hb $0l
11.objectivity 客观性 Uw/l>\
12. professional competence 专业胜任能力 tu>{
13.Senior/CPA-in-charge 项目经理 `p0ypi3hn
14.audit engagement letter 业务约定书 n;8 '`s
15.recurring audit 连续审计 yMc:n"-[
16.the client 委托人 G~wF nl%
17.change CPA 更换注册会计师 .fzu"XAPu
18.the existing CPA 现任注册会计师 <&pKc6+{
19.the successor CPA 后任注册会计师 TwvAj#j
20.the preceding CPA前任注册会计师 3ta$L"a
21.issue the audit report 出具审计报告 b@t5`Y-+K
22.expert 专家 4KI [D{
23.the board of directors 董事会 T;\^#1
24.knowledge of the entity‘ s business 了解被审计单位情况 S'U@X
25.assess material misstatement risks评估重大错报风险 _P,^_%}V06
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 #FYAV%pi
27.a general knowledge of —— 初步了解―――的情况 3
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28.a more knowledge of—— 进一步了解的情况 E2AW7f(/
29.the prior year‘s working papers 以前年度工作底稿 =q(GHg;'
30.minutes of meeting 会议纪要 .mL#6P!d3^
31.business risks 经营风险 "PH6e bm
32.appropriateness 适当性 `7+j0kV)
33.accounting estimate 会计估计 U>S`k6
34.management representations 管理层声明 7OVbP%n)d2
35.going concern assumption 持续经营假设 h?UVDzI!O
36.audit plan 审计计划 b8BD8~;
37.significant audit areas 重点审计领域 i3mAfDF
38.error 错误 y69J%/c
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39.fraud舞弊 TNY4z(r
40.modified or additional procedures 修改或追加审计程序 !&]z*t
41.misappropriation of assets 侵占资产 "Vd_CO
42.transactions without substance 虚假交易 DF1<JdO+
43.unusual pressures 异常压力 ]Z4zF"@
44.the suspected noncompliance 涉嫌存在违法行为 Gzt
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45.materialiy 重要性 99OD=pxQ
46.exceed the materiality level 超过重要性水平 ~S; Z\
47.approach the materiality level 接近重要性水平 U5/qf8)yO
48.an acceptably low level 可接受水平 !asqr1/
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 ~^N]yb
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 8
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52.subsequent events 期后事项 RbQ <