1.audit 审计 Cgw# c%
2.attestation 鉴证 oG@P M+{
3.credibility 可信赖程度 #=t
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4.audit of financial statements 财务报表审计 ~2A<fL,-
5.agreed-upon procedures 执行商定程序 7Yj\*N
6.high levels of assurance 高水平保证 x)#k$QU
7.compilation 编制 @oYq.baHX
8.reliability 可靠性 O0b8wpFf
9.relevance 相关性 TdD-#
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10.professional skepticism 职业谨慎 1t!Mg{&e[x
11.objectivity 客观性 E_?3<)l)RI
12. professional competence 专业胜任能力 ~`tc|Zu
13.Senior/CPA-in-charge 项目经理 ? dSrY
14.audit engagement letter 业务约定书 D (qT$#
15.recurring audit 连续审计 9FV#@uA}D
16.the client 委托人 XNu2G19jb
17.change CPA 更换注册会计师 6mdJ
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18.the existing CPA 现任注册会计师 )Y?Hf2']
19.the successor CPA 后任注册会计师 f<|8NQ2y.
20.the preceding CPA前任注册会计师 H3OH
21.issue the audit report 出具审计报告 s3kh (N
22.expert 专家 tGmyTBgx
23.the board of directors 董事会 J+DuQ;k;
24.knowledge of the entity‘ s business 了解被审计单位情况 P'ZWAxd
25.assess material misstatement risks评估重大错报风险 (a7IxW
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 ^r;
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27.a general knowledge of —— 初步了解―――的情况 [+GQ3Z\
28.a more knowledge of—— 进一步了解的情况 ^@X
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29.the prior year‘s working papers 以前年度工作底稿 x6Z$lhZ
30.minutes of meeting 会议纪要 <;9
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31.business risks 经营风险 +~FH'DsT
32.appropriateness 适当性 wm2Q(l*HH
33.accounting estimate 会计估计 8n~@Rj5
34.management representations 管理层声明 w
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35.going concern assumption 持续经营假设 yJb;V#
36.audit plan 审计计划 o'Tqqrr
37.significant audit areas 重点审计领域 i-E&Y*\^9H
38.error 错误 Vp5qul%
39.fraud舞弊 fXL>L
40.modified or additional procedures 修改或追加审计程序 vgE5(fJh
41.misappropriation of assets 侵占资产 ]s,T`
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42.transactions without substance 虚假交易 I[t)V*L9
43.unusual pressures 异常压力 6oUT+^z#
44.the suspected noncompliance 涉嫌存在违法行为 $$qhX]^~
45.materialiy 重要性 A;kAAM
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 =:a3cr~
48.an acceptably low level 可接受水平 <j,7Z>Rk\x
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 %8{' XJ!
50.misstatements or omissions 错报或漏报 &