1.audit 审计 l|`FW
2.attestation 鉴证 47I:o9E
3.credibility 可信赖程度 oTtmn,
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4.audit of financial statements 财务报表审计 ezTu1-m
5.agreed-upon procedures 执行商定程序 mFa
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6.high levels of assurance 高水平保证 rh2pVDS
7.compilation 编制 ^vm[`M
8.reliability 可靠性 [rqe;00]
9.relevance 相关性 Y~1}B_
10.professional skepticism 职业谨慎 R7*Jb-;$!
11.objectivity 客观性 ($(6]?J(?7
12. professional competence 专业胜任能力 tYIHsm\b
13.Senior/CPA-in-charge 项目经理 DGY#pnCu
14.audit engagement letter 业务约定书 o^RdVSkU;
15.recurring audit 连续审计 nzy =0Ox[
16.the client 委托人 t )Z2"_5
17.change CPA 更换注册会计师 rP ;~<IxEr
18.the existing CPA 现任注册会计师 HY#7Ctn3
19.the successor CPA 后任注册会计师 Td[w<m+p<P
20.the preceding CPA前任注册会计师 ]Oc
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21.issue the audit report 出具审计报告 `.aL>hf
22.expert 专家 q" wi.&|
23.the board of directors 董事会 2a.NWJS
24.knowledge of the entity‘ s business 了解被审计单位情况 wI>JOV7
25.assess material misstatement risks评估重大错报风险 QOuy(GY
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 4W9!_:j(j
27.a general knowledge of —— 初步了解―――的情况 qq-&z6;$
28.a more knowledge of—— 进一步了解的情况 xy
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29.the prior year‘s working papers 以前年度工作底稿 <6/XE@"
30.minutes of meeting 会议纪要 7tAWP
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31.business risks 经营风险 P@9>4}r$
32.appropriateness 适当性 jbIWdHZ/US
33.accounting estimate 会计估计 js`zQx'
34.management representations 管理层声明 T.ub!,Y
35.going concern assumption 持续经营假设 ZC"6B(d
36.audit plan 审计计划 ,b>cy&ut
37.significant audit areas 重点审计领域 }#!o^B8
38.error 错误 N(vbo
39.fraud舞弊 XeDU
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40.modified or additional procedures 修改或追加审计程序 QZ{&7mc>
41.misappropriation of assets 侵占资产 XyS#6D
42.transactions without substance 虚假交易 6(9Ta'ywZ
43.unusual pressures 异常压力 ;YZw{|gsh
44.the suspected noncompliance 涉嫌存在违法行为 dMGu9k~u
45.materialiy 重要性 fH`1dU
46.exceed the materiality level 超过重要性水平 i`&