1.audit 审计 R}IMX9M=
2.attestation 鉴证 uUu]JDdz
3.credibility 可信赖程度 %p6"Sg*
4.audit of financial statements 财务报表审计 H
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5.agreed-upon procedures 执行商定程序 A rC4pT
6.high levels of assurance 高水平保证 vU0j!XqE
7.compilation 编制 H6X]D"Y,
8.reliability 可靠性 >MZWm6M8
9.relevance 相关性 0l#gS;
10.professional skepticism 职业谨慎 <ek_n;R
11.objectivity 客观性 aRPgo0,W1
12. professional competence 专业胜任能力 ]`)50\pdw
13.Senior/CPA-in-charge 项目经理 v*`
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14.audit engagement letter 业务约定书 5 fY\0
15.recurring audit 连续审计 n=!]!'h\:
16.the client 委托人 W}p>jP}
17.change CPA 更换注册会计师 5RCQ<1
18.the existing CPA 现任注册会计师 %tEjf
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19.the successor CPA 后任注册会计师 F* "
20.the preceding CPA前任注册会计师 H~UxVQLPp
21.issue the audit report 出具审计报告 jH#Tt;
22.expert 专家 G,I[zhX\
23.the board of directors 董事会 |!:ImX@
24.knowledge of the entity‘ s business 了解被审计单位情况 Y^$^B,
25.assess material misstatement risks评估重大错报风险 rM<|<6(L
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 M7!>-P
27.a general knowledge of —— 初步了解―――的情况 t:NTk(
28.a more knowledge of—— 进一步了解的情况 D{g6M>,\
29.the prior year‘s working papers 以前年度工作底稿 ?n<b:oO
30.minutes of meeting 会议纪要 2 Pn
31.business risks 经营风险 Qz/o-W;
32.appropriateness 适当性
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33.accounting estimate 会计估计 ; mnV)8:F
34.management representations 管理层声明 7ukJ\P5[&1
35.going concern assumption 持续经营假设 |6/k2d{,(
36.audit plan 审计计划 5q?2?j/h
37.significant audit areas 重点审计领域 B@g 0QgA
38.error 错误 Lt>"R! "x
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 t=M:L[bis;
41.misappropriation of assets 侵占资产 FG]xn(E
42.transactions without substance 虚假交易 nI4Kuz`dF
43.unusual pressures 异常压力 u:#+R_0#97
44.the suspected noncompliance 涉嫌存在违法行为 1sp>UBG
45.materialiy 重要性 EUH&"8
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46.exceed the materiality level 超过重要性水平 +k|t[N
47.approach the materiality level 接近重要性水平 ;mH O#
48.an acceptably low level 可接受水平 6)63Yp(
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 /W&R