1.audit 审计 %BBM
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2.attestation 鉴证 u_31Db<
3.credibility 可信赖程度 9feVy\u
4.audit of financial statements 财务报表审计 :[P)t
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5.agreed-upon procedures 执行商定程序 }(MI}o}
6.high levels of assurance 高水平保证 dbVMG-z8
7.compilation 编制 nLvF^%P8
8.reliability 可靠性 kxvzAKz~
9.relevance 相关性 =o_Ua^mr
10.professional skepticism 职业谨慎 gdr"34%vbM
11.objectivity 客观性 $f>h_8cla
12. professional competence 专业胜任能力 L[s7q0 F`l
13.Senior/CPA-in-charge 项目经理 9szUN;:ZZ
14.audit engagement letter 业务约定书 cpLlkR O
15.recurring audit 连续审计 @*>kOZ(3
16.the client 委托人 yq7gBkS
17.change CPA 更换注册会计师 @}{lp'8FYi
18.the existing CPA 现任注册会计师 |J:|56kVZq
19.the successor CPA 后任注册会计师 |^:qJ;dOP
20.the preceding CPA前任注册会计师 qz_'v{uAj
21.issue the audit report 出具审计报告 uT :Yh6
22.expert 专家 (i 2R1HCa
23.the board of directors 董事会 t@"i/@8x$
24.knowledge of the entity‘ s business 了解被审计单位情况 H\vd0DD;
25.assess material misstatement risks评估重大错报风险 lq'MLg
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 GBg~NkC7.
27.a general knowledge of —— 初步了解―――的情况 Vf*Z }'
28.a more knowledge of—— 进一步了解的情况 k.5(d.*(
29.the prior year‘s working papers 以前年度工作底稿 VvFMpPi
30.minutes of meeting 会议纪要 \img
31.business risks 经营风险 od=x?uBVd
32.appropriateness 适当性 %$Smei
33.accounting estimate 会计估计 |&49YQ
34.management representations 管理层声明 on^m2pQ
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35.going concern assumption 持续经营假设 K`vc&uf
36.audit plan 审计计划 '((pW
37.significant audit areas 重点审计领域 ' pN[H\Ia
38.error 错误 OL%K
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39.fraud舞弊 P$7i>(?(
40.modified or additional procedures 修改或追加审计程序 R`HC
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41.misappropriation of assets 侵占资产 rWMG6+Scb
42.transactions without substance 虚假交易 u5Tu~
43.unusual pressures 异常压力 KkJrh@lk
44.the suspected noncompliance 涉嫌存在违法行为 -s6k't
45.materialiy 重要性 7{JIHY+
46.exceed the materiality level 超过重要性水平 sF4+(9 =
47.approach the materiality level 接近重要性水平 je#OV,uHM
48.an acceptably low level 可接受水平 ! 'qY
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 I%<