1.audit 审计 )K8P+zn~
2.attestation 鉴证 ~@[(U!G
3.credibility 可信赖程度 5FZ47m ~{Z
4.audit of financial statements 财务报表审计 lGl[^
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5.agreed-upon procedures 执行商定程序 umqLKf=x!
6.high levels of assurance 高水平保证 vuAQm}A4'g
7.compilation 编制 e21E_exM0
8.reliability 可靠性 Lf[G>0t&n
9.relevance 相关性 bkxk
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10.professional skepticism 职业谨慎 h=!M6yap<
11.objectivity 客观性 LG"c8Vv&)~
12. professional competence 专业胜任能力 \nrgAC-b
13.Senior/CPA-in-charge 项目经理 ?e"Wu+q~L
14.audit engagement letter 业务约定书 'y'T'2N3
15.recurring audit 连续审计 :U!'U;uQ
16.the client 委托人 ]z+*?cc
17.change CPA 更换注册会计师 _{[k[]
18.the existing CPA 现任注册会计师 jB5>y&+
19.the successor CPA 后任注册会计师 iTj"lA
20.the preceding CPA前任注册会计师 q-A`/9
21.issue the audit report 出具审计报告 NG!>7$@RV
22.expert 专家 J'I1,5(
23.the board of directors 董事会 oNiToFbQu
24.knowledge of the entity‘ s business 了解被审计单位情况 T
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25.assess material misstatement risks评估重大错报风险 mrK,Ql
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 fG X1y
27.a general knowledge of —— 初步了解―――的情况 ^2C0oX
28.a more knowledge of—— 进一步了解的情况 R;0W+!fE
29.the prior year‘s working papers 以前年度工作底稿 c1pq]mz|z
30.minutes of meeting 会议纪要 0@II&
31.business risks 经营风险 D?iy.Dg
32.appropriateness 适当性 NFrNm'v
33.accounting estimate 会计估计 Cf.pTYSl
34.management representations 管理层声明 -}=@
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35.going concern assumption 持续经营假设 ,`ZPtnH+
36.audit plan 审计计划 #]5&mKi
37.significant audit areas 重点审计领域 "bHtf_
38.error 错误 Z}sG3p
39.fraud舞弊 4w;rl(s
40.modified or additional procedures 修改或追加审计程序 S^3g]5YX
41.misappropriation of assets 侵占资产 ,maAw}=
42.transactions without substance 虚假交易 z*Myokhf
43.unusual pressures 异常压力 u@GRN`yn
44.the suspected noncompliance 涉嫌存在违法行为 p2pTs&}S
45.materialiy 重要性 ^Nd|+}
46.exceed the materiality level 超过重要性水平 -&q