1.audit 审计 N0U6N< w
2.attestation 鉴证 2AN6(k4o
3.credibility 可信赖程度 H_3-"m &3
4.audit of financial statements 财务报表审计 [+7 Nu
5.agreed-upon procedures 执行商定程序 #fT1\1[]
6.high levels of assurance 高水平保证 kl4u]MyL#
7.compilation 编制 &+"-'7
8.reliability 可靠性 >
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9.relevance 相关性 rID_^g_tP8
10.professional skepticism 职业谨慎 UC@&! kM
11.objectivity 客观性 .Y@)3
12. professional competence 专业胜任能力 `8 Q3=^)3
13.Senior/CPA-in-charge 项目经理 K8>-%ns
14.audit engagement letter 业务约定书 f9`F~6$
15.recurring audit 连续审计 t?bc$,S"\(
16.the client 委托人
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17.change CPA 更换注册会计师 J})#43P
18.the existing CPA 现任注册会计师 p~X=<JM
19.the successor CPA 后任注册会计师 ^5BLuN6
20.the preceding CPA前任注册会计师 "l83O8 L
21.issue the audit report 出具审计报告 i,k.#Vx[m
22.expert 专家 zpPzXQv]/
23.the board of directors 董事会 ZH
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24.knowledge of the entity‘ s business 了解被审计单位情况 ]U9f4ODt
25.assess material misstatement risks评估重大错报风险 ^Ob#B!=
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 +Ndo$|XCy]
27.a general knowledge of —— 初步了解―――的情况 ^LaOl+;S
28.a more knowledge of—— 进一步了解的情况 NhP&sQO
29.the prior year‘s working papers 以前年度工作底稿 ,ypD0Q
30.minutes of meeting 会议纪要 W_]Su
31.business risks 经营风险 V%kZ-P*
32.appropriateness 适当性 <4DSk9/
33.accounting estimate 会计估计 FrPpRe %!
34.management representations 管理层声明 C3m](%?
35.going concern assumption 持续经营假设 kaKV{;UM
36.audit plan 审计计划 g 0=Q>TzY
37.significant audit areas 重点审计领域 :Fv
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38.error 错误 _PI w""ssr
39.fraud舞弊 I $5*Puy#
40.modified or additional procedures 修改或追加审计程序 jg,oGtRz
41.misappropriation of assets 侵占资产 C`)n\?:Sth
42.transactions without substance 虚假交易 P5&mpl1
43.unusual pressures 异常压力 627xR$U~
44.the suspected noncompliance 涉嫌存在违法行为 gWqO5C~h
45.materialiy 重要性 ;'\#+GZ9p
46.exceed the materiality level 超过重要性水平 .bwKG`F
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 $
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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 p-KMELB
50.misstatements or omissions 错报或漏报 !;[cm|<