1.audit 审计 C*(
2.attestation 鉴证 "9s_[e
3.credibility 可信赖程度 :_R:>n9 p
4.audit of financial statements 财务报表审计 {o
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5.agreed-upon procedures 执行商定程序 %)r ~GCd
6.high levels of assurance 高水平保证 hU#e\L 7
7.compilation 编制 mtv8Bm=<
8.reliability 可靠性 w95M
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9.relevance 相关性 |[>@Kk4
10.professional skepticism 职业谨慎 O6;"cUv
11.objectivity 客观性 _f[Q\gK
12. professional competence 专业胜任能力 R
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13.Senior/CPA-in-charge 项目经理 2cYBm^o|x
14.audit engagement letter 业务约定书 g5B TZZ
15.recurring audit 连续审计 !y_{mE?V(
16.the client 委托人 B`}um;T#~,
17.change CPA 更换注册会计师 &j4pC$Dj
18.the existing CPA 现任注册会计师 O{LCHtN
19.the successor CPA 后任注册会计师 nQc#AFg
20.the preceding CPA前任注册会计师 }sXTZX
21.issue the audit report 出具审计报告 dgw.OXa
22.expert 专家 ^AP8T8v
23.the board of directors 董事会 X 0y$
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24.knowledge of the entity‘ s business 了解被审计单位情况 /d3Jd.l!
25.assess material misstatement risks评估重大错报风险 T0w_d_aS
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 D`LBv,n
27.a general knowledge of —— 初步了解―――的情况 AYbO~_a\N
28.a more knowledge of—— 进一步了解的情况 3xChik{
29.the prior year‘s working papers 以前年度工作底稿 3 ~v
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30.minutes of meeting 会议纪要 )Z/"P\qo
31.business risks 经营风险 6z 9
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32.appropriateness 适当性 j<<d A[X
33.accounting estimate 会计估计
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34.management representations 管理层声明 V"4Z9Qg}
35.going concern assumption 持续经营假设 $O%{l.-O
36.audit plan 审计计划 j!u)V1,
37.significant audit areas 重点审计领域 %T/@/,7h
38.error 错误 bx3Q$|M?
39.fraud舞弊 bKo %Ak,
40.modified or additional procedures 修改或追加审计程序 VPUVPq~
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41.misappropriation of assets 侵占资产 s\-,RQ1
42.transactions without substance 虚假交易 eTuqK23
43.unusual pressures 异常压力 m^_=^z+
44.the suspected noncompliance 涉嫌存在违法行为 gfQ?k
45.materialiy 重要性 M5^Y
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46.exceed the materiality level 超过重要性水平 x}] 56f
47.approach the materiality level 接近重要性水平 y}odTeq
48.an acceptably low level 可接受水平 +<7Oj s>o
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 V%s
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50.misstatements or omissions 错报或漏报 )%7P?^>
51.aggregate 总计 x|6]+?l@6
52.subsequent events 期后事项 6CY&pbR
53.adjust the financial statements 调整财务报表 `S
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