1.audit 审计 C)kQi2T
2.attestation 鉴证 ~7H.<kJt
3.credibility 可信赖程度 oeKc-[r
4.audit of financial statements 财务报表审计 lfG's'U-z
5.agreed-upon procedures 执行商定程序 Q 8E~hgO
6.high levels of assurance 高水平保证 i^KYZ4/%
7.compilation 编制 p&M'DMj+
8.reliability 可靠性 1g.9R@Kc$
9.relevance 相关性 + # >%bq x
10.professional skepticism 职业谨慎 ^*W<$A_
11.objectivity 客观性 1/BMs0 =
12. professional competence 专业胜任能力 p~co!d.q/}
13.Senior/CPA-in-charge 项目经理 n?tAa|_
14.audit engagement letter 业务约定书 1"6k5wrIA
15.recurring audit 连续审计 m?`Rl6!@8\
16.the client 委托人 .ai9PsZ?V
17.change CPA 更换注册会计师 x)5v8kgf
18.the existing CPA 现任注册会计师 PFw"ICs
19.the successor CPA 后任注册会计师 Jjq%cA
20.the preceding CPA前任注册会计师 R/YL1s
21.issue the audit report 出具审计报告 _Q}z 6+_\
22.expert 专家 EKD>c$T^
23.the board of directors 董事会 YTit=4|
24.knowledge of the entity‘ s business 了解被审计单位情况 wpI4P:
25.assess material misstatement risks评估重大错报风险 (%!R
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 m~B=C>r}t
27.a general knowledge of —— 初步了解―――的情况 =*U24B*U93
28.a more knowledge of—— 进一步了解的情况 f}!26[_9{
29.the prior year‘s working papers 以前年度工作底稿 C^tC} n1D(
30.minutes of meeting 会议纪要 #OTsD+2Za=
31.business risks 经营风险 g7F
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32.appropriateness 适当性 :W.(,65c
33.accounting estimate 会计估计 zghm2{:`?g
34.management representations 管理层声明 (RS:_]
35.going concern assumption 持续经营假设 d(Ou\7
36.audit plan 审计计划 YR.'JF`C
37.significant audit areas 重点审计领域 uoHhp 4>^
38.error 错误 0wcWDE
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39.fraud舞弊 b1o(CG(}*
40.modified or additional procedures 修改或追加审计程序 A'EA !
41.misappropriation of assets 侵占资产 |i8dI )b
42.transactions without substance 虚假交易 9U*vnLB
43.unusual pressures 异常压力 7A-rF U$
44.the suspected noncompliance 涉嫌存在违法行为 PBv43uIL
45.materialiy 重要性 ,&SJ?XAs
46.exceed the materiality level 超过重要性水平 RGLqn{<