1.audit 审计 k^-HY[Q9
2.attestation 鉴证 a>jiq8d]4
3.credibility 可信赖程度 O(BAw
4.audit of financial statements 财务报表审计 x}I'W?g
5.agreed-upon procedures 执行商定程序 =H&@9=D*
6.high levels of assurance 高水平保证 qOO2@c
7.compilation 编制 SB
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8.reliability 可靠性 \Ub=Wm\
9.relevance 相关性 -gZI^EII
10.professional skepticism 职业谨慎 _h1n]@
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11.objectivity 客观性 FV|/o%XqK
12. professional competence 专业胜任能力 8Qtd,
13.Senior/CPA-in-charge 项目经理 )*_4=-8H
14.audit engagement letter 业务约定书 ).HYW _Yih
15.recurring audit 连续审计 ^i}*$ZC72
16.the client 委托人 #Pi}2RBRu
17.change CPA 更换注册会计师 b=<xzvy
18.the existing CPA 现任注册会计师 (orO=gST-/
19.the successor CPA 后任注册会计师 S EdNH.|I
20.the preceding CPA前任注册会计师 A%S6&!I:(
21.issue the audit report 出具审计报告 c%,~1l
22.expert 专家 e>W}3H5w0
23.the board of directors 董事会 o)<c1\q
24.knowledge of the entity‘ s business 了解被审计单位情况 /(-X[[V
25.assess material misstatement risks评估重大错报风险 p:]kH
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 p-QD(+@M
27.a general knowledge of —— 初步了解―――的情况 Dg]( ?^
28.a more knowledge of—— 进一步了解的情况 |`d5Y#26
29.the prior year‘s working papers 以前年度工作底稿 0mj^Tms
30.minutes of meeting 会议纪要 pq0F!XmU
31.business risks 经营风险 "Xq.b"N{*
32.appropriateness 适当性 ,1+AfI
33.accounting estimate 会计估计 G
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34.management representations 管理层声明 p7y8/m\6
35.going concern assumption 持续经营假设 J6 }J /
36.audit plan 审计计划 _B4H"2}[Y
37.significant audit areas 重点审计领域 NbyVBl0=
38.error 错误 w+<`>
39.fraud舞弊 G5~ Jp#uA
40.modified or additional procedures 修改或追加审计程序 )LE SdX
41.misappropriation of assets 侵占资产 iYE:o{
42.transactions without substance 虚假交易 r@;n \
43.unusual pressures 异常压力 CFqteY"
44.the suspected noncompliance 涉嫌存在违法行为 &_cMbFLBP
45.materialiy 重要性 Ys |n9pW
46.exceed the materiality level 超过重要性水平 cnfjOg'\{
47.approach the materiality level 接近重要性水平 8:V:^`KaSs
48.an acceptably low level 可接受水平 zX+NhT
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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 5AV5`<r.
50.misstatements or omissions 错报或漏报 sYlA{Z"
51.aggregate 总计 k`H#u, &