1.audit 审计 K x~|jq
2.attestation 鉴证 72veLB
3.credibility 可信赖程度 P<K){V
4.audit of financial statements 财务报表审计 C
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5.agreed-upon procedures 执行商定程序 CX m+)a-L
6.high levels of assurance 高水平保证 CpQN,-4
7.compilation 编制 TYA~#3G)
8.reliability 可靠性 xB !6_VlB
9.relevance 相关性 %N#%|
2B
10.professional skepticism 职业谨慎 F H1Z2
11.objectivity 客观性 CwJDmz\tk
12. professional competence 专业胜任能力 JBnKK
13.Senior/CPA-in-charge 项目经理 > 0<
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14.audit engagement letter 业务约定书 %2V-~.Ro6
15.recurring audit 连续审计 M,5"b+mX[~
16.the client 委托人 $\k0Nup}
17.change CPA 更换注册会计师 0
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18.the existing CPA 现任注册会计师 cr;g5C
V
19.the successor CPA 后任注册会计师 Sc7U|s
20.the preceding CPA前任注册会计师 #);[mW{F
21.issue the audit report 出具审计报告 Dk5Zh+^
22.expert 专家 LbtX0^
23.the board of directors 董事会 0
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24.knowledge of the entity‘ s business 了解被审计单位情况 "U\JV)N
25.assess material misstatement risks评估重大错报风险 ,<:!NF9
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 |T{C,"9y
27.a general knowledge of —— 初步了解―――的情况 x}twsc`
28.a more knowledge of—— 进一步了解的情况 eX_D/25 $
29.the prior year‘s working papers 以前年度工作底稿 ^V%rag
30.minutes of meeting 会议纪要 kapC%/6"
31.business risks 经营风险 N
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32.appropriateness 适当性 4ikd M/
33.accounting estimate 会计估计 b$eXFi/
34.management representations 管理层声明 )Af~B'OUd
35.going concern assumption 持续经营假设 W0=O+0$^
36.audit plan 审计计划 {vo +gRYYv
37.significant audit areas 重点审计领域 &[&r2>a
38.error 错误 V
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39.fraud舞弊 4tx|=;@0
40.modified or additional procedures 修改或追加审计程序 .I@CS>j
41.misappropriation of assets 侵占资产 ]QuM<ms
42.transactions without substance 虚假交易 I=;+n-
43.unusual pressures 异常压力 VAC iVKk
44.the suspected noncompliance 涉嫌存在违法行为 M3~K,$@
45.materialiy 重要性 mYc.x
46.exceed the materiality level 超过重要性水平 ^'jEnN(
47.approach the materiality level 接近重要性水平 5Q=P4w!'
48.an acceptably low level 可接受水平 phE
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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 )a3IQrf=
50.misstatements or omissions 错报或漏报 ~8m=1)A{(
51.aggregate 总计
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