1.audit 审计 *`}_e)(k
2.attestation 鉴证 HC{|D>x.
3.credibility 可信赖程度 )SA$hwR
4.audit of financial statements 财务报表审计 &K>]!yn
5.agreed-upon procedures 执行商定程序 +8^9:w0}
6.high levels of assurance 高水平保证 Sa,N1r
7.compilation 编制 18[f_0@ #
8.reliability 可靠性 5.?O PK6
9.relevance 相关性 !a~x|pjJ
10.professional skepticism 职业谨慎 I J4"X#Q/
11.objectivity 客观性 A^ ,(Vyd
12. professional competence 专业胜任能力 Z$zUy|s[
13.Senior/CPA-in-charge 项目经理 ,xD{A}}
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14.audit engagement letter 业务约定书 l7s=b4}c
15.recurring audit 连续审计 !-.-!hBN
16.the client 委托人 X3W)c&Pr
17.change CPA 更换注册会计师 h*MR5qa
18.the existing CPA 现任注册会计师 VdeK~#k
19.the successor CPA 后任注册会计师 +=k?Dp[
20.the preceding CPA前任注册会计师 C9=f=sGL
21.issue the audit report 出具审计报告 Dx <IS^>i
22.expert 专家 cJA:vHyw
23.the board of directors 董事会 On'3K+(_
24.knowledge of the entity‘ s business 了解被审计单位情况 ~5!ukGK_
25.assess material misstatement risks评估重大错报风险 l*v([@A\
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 >^-[Mpa(*
27.a general knowledge of —— 初步了解―――的情况 s`#hk^{
28.a more knowledge of—— 进一步了解的情况 raqLXO!j
29.the prior year‘s working papers 以前年度工作底稿 vhL&az
30.minutes of meeting 会议纪要 NPoXz
31.business risks 经营风险 ]Rj"/(X,
32.appropriateness 适当性 v,D_^?] @
33.accounting estimate 会计估计 L//sJe
34.management representations 管理层声明 LV]\{'
35.going concern assumption 持续经营假设 0H>Fyl2_
36.audit plan 审计计划 WHN b.>
37.significant audit areas 重点审计领域 `|/|ej]$P
38.error 错误 6\TstY3
39.fraud舞弊 N\uQ-XOi
40.modified or additional procedures 修改或追加审计程序 N"T8
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41.misappropriation of assets 侵占资产 {?!hUi+
42.transactions without substance 虚假交易 8PEOi
43.unusual pressures 异常压力 ~zm/n,Epb
44.the suspected noncompliance 涉嫌存在违法行为 25ayYO%PTc
45.materialiy 重要性 )K?GAj]Pq
46.exceed the materiality level 超过重要性水平 i;xg[e8.
47.approach the materiality level 接近重要性水平 z=K5~nU
48.an acceptably low level 可接受水平 *z+\yfOO"
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 F}AbA pTv
50.misstatements or omissions 错报或漏报 6sZRR{'
51.aggregate 总计 &