1.audit 审计 3cfkJ|fuwe
2.attestation 鉴证 8a05`ZdP
3.credibility 可信赖程度 G
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4.audit of financial statements 财务报表审计 NGxi
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5.agreed-upon procedures 执行商定程序 _5X}&>>lhF
6.high levels of assurance 高水平保证 e3
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7.compilation 编制 tHu8|JrH+
8.reliability 可靠性
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9.relevance 相关性 uZQ)A,#n;
10.professional skepticism 职业谨慎 L4[bm[x
11.objectivity 客观性 hyTi':
12. professional competence 专业胜任能力 gVI*`$
13.Senior/CPA-in-charge 项目经理 rg P$\xn-
14.audit engagement letter 业务约定书 ]T*{M
15.recurring audit 连续审计 '+}hVfN
16.the client 委托人 gbInSp`4
17.change CPA 更换注册会计师 -iW[cj
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18.the existing CPA 现任注册会计师 D<rjxP
19.the successor CPA 后任注册会计师 !IGVN:E
20.the preceding CPA前任注册会计师 \]r{73C
21.issue the audit report 出具审计报告 De^is^{
22.expert 专家 ;pU LJ}rDb
23.the board of directors 董事会 Ia(A&Za
24.knowledge of the entity‘ s business 了解被审计单位情况 yDyq. -Q
25.assess material misstatement risks评估重大错报风险 c/hml4
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 z.jGVF4
27.a general knowledge of —— 初步了解―――的情况 xw=B4u'z
28.a more knowledge of—— 进一步了解的情况 1fC|_V(0
29.the prior year‘s working papers 以前年度工作底稿 L~yy;)]W
30.minutes of meeting 会议纪要 |YlUt~H>
31.business risks 经营风险 *PMql $
32.appropriateness 适当性 nTHP~]
33.accounting estimate 会计估计 4$|G$h
34.management representations 管理层声明 8l}|.Q#--
35.going concern assumption 持续经营假设 9:kb0oBa?l
36.audit plan 审计计划 [t6)M~&e:_
37.significant audit areas 重点审计领域 P/y-K0u
38.error 错误 da-3hM!u+
39.fraud舞弊 Us%VBq
40.modified or additional procedures 修改或追加审计程序 >Ek`PVPD
41.misappropriation of assets 侵占资产 D{8V^%{
42.transactions without substance 虚假交易 qt1#P
43.unusual pressures 异常压力 lLg23k{'
44.the suspected noncompliance 涉嫌存在违法行为 Z
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45.materialiy 重要性 (nc fR
46.exceed the materiality level 超过重要性水平 AG9U2x
47.approach the materiality level 接近重要性水平 V3`*L
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48.an acceptably low level 可接受水平 {#;6$dU;(
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 `QkzWy~V3
50.misstatements or omissions 错报或漏报 T&S<