1.audit 审计 m=S[Y^tR
2.attestation 鉴证 zHB{I(q
3.credibility 可信赖程度 Y(SgfWeK@1
4.audit of financial statements 财务报表审计 ~]/X,Cf
5.agreed-upon procedures 执行商定程序 GD'C^\EaZ
6.high levels of assurance 高水平保证 g}3c r.
7.compilation 编制 7-ba-[t#A
8.reliability 可靠性 !
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9.relevance 相关性 ?4Z0)%6
10.professional skepticism 职业谨慎 IO xj$ ?%l
11.objectivity 客观性 KW&&AuPb}
12. professional competence 专业胜任能力 $YSD%/c
13.Senior/CPA-in-charge 项目经理 o oIMN =
14.audit engagement letter 业务约定书 %MP s}B
15.recurring audit 连续审计 [ylGNuy
16.the client 委托人 @WEem(@
17.change CPA 更换注册会计师 =O)JPo&iwY
18.the existing CPA 现任注册会计师 {zUc*9
19.the successor CPA 后任注册会计师 H8K<.R
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20.the preceding CPA前任注册会计师 %TG$5')0
21.issue the audit report 出具审计报告 9rao&\eH
22.expert 专家 ^^?DYC
23.the board of directors 董事会 ;^DUtr
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24.knowledge of the entity‘ s business 了解被审计单位情况 7Nwi\#o
25.assess material misstatement risks评估重大错报风险 &J hN&Ur
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 54J<ZXCs
27.a general knowledge of —— 初步了解―――的情况 U&3*c+B4
28.a more knowledge of—— 进一步了解的情况 XU9=@y+|v
29.the prior year‘s working papers 以前年度工作底稿 o Ayk
30.minutes of meeting 会议纪要 {|xwvTlJ
31.business risks 经营风险 0uU%jN$
32.appropriateness 适当性 M
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33.accounting estimate 会计估计 aG}9Z8D
34.management representations 管理层声明 L''0`a. +S
35.going concern assumption 持续经营假设 qqzQKN
36.audit plan 审计计划 sjTsaM;<
37.significant audit areas 重点审计领域 ?3}UO:B
38.error 错误 cfeX(0
39.fraud舞弊 -'PpY302
40.modified or additional procedures 修改或追加审计程序 `FJnR~d
41.misappropriation of assets 侵占资产 6@XutciK
42.transactions without substance 虚假交易 @su{Uno8/
43.unusual pressures 异常压力 g=Qga09
44.the suspected noncompliance 涉嫌存在违法行为 FOk @W&
45.materialiy 重要性 HnP;1Gi
46.exceed the materiality level 超过重要性水平 b=|&0B$E
47.approach the materiality level 接近重要性水平 INbjk;k
48.an acceptably low level 可接受水平 M@'V4oUz
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 \aZ(@eF@@Q
50.misstatements or omissions 错报或漏报 {my=Li<