1.audit 审计 $idToOkw
2.attestation 鉴证 M0m%S:2
3.credibility 可信赖程度 6%EpF;T`
4.audit of financial statements 财务报表审计 R.|h<bur
5.agreed-upon procedures 执行商定程序 )-+tN>Bb
6.high levels of assurance 高水平保证 '0f!o&?g
7.compilation 编制 >0kL9_9{
8.reliability 可靠性 8+!G/p
9.relevance 相关性 d)48m}[:
10.professional skepticism 职业谨慎 ~JZLWTEe
11.objectivity 客观性 #NT~GhWFf
12. professional competence 专业胜任能力 %w_MRC
13.Senior/CPA-in-charge 项目经理 ="T}mc
14.audit engagement letter 业务约定书 4P Sbr$
15.recurring audit 连续审计 Le~D"d8
16.the client 委托人 Tx?s?DwC
17.change CPA 更换注册会计师 nILUo2e~
18.the existing CPA 现任注册会计师 !o'
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19.the successor CPA 后任注册会计师 g?1bEOA!
20.the preceding CPA前任注册会计师 :TrP3wV_
21.issue the audit report 出具审计报告 s,-<P1}/
22.expert 专家 P3bRv^
23.the board of directors 董事会 Z+R-}<
24.knowledge of the entity‘ s business 了解被审计单位情况 x^3K=l;N
25.assess material misstatement risks评估重大错报风险 ;Qd'G7+
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
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27.a general knowledge of —— 初步了解―――的情况 ,9|7{j|u
28.a more knowledge of—— 进一步了解的情况 6jr}l
29.the prior year‘s working papers 以前年度工作底稿 gd3MP^O1
30.minutes of meeting 会议纪要 @ &c@
31.business risks 经营风险 p
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32.appropriateness 适当性 [HXd|,~_j-
33.accounting estimate 会计估计 =]Y'xzJuu
34.management representations 管理层声明 [e=k<gKH
35.going concern assumption 持续经营假设 4xx?x/q
36.audit plan 审计计划 -b%' K}.C
37.significant audit areas 重点审计领域 %Y`)ZKh
38.error 错误 k="wEZ;Q
39.fraud舞弊 <c`,fd8
40.modified or additional procedures 修改或追加审计程序 OwC{ Ad{
41.misappropriation of assets 侵占资产 Qm3RXO
42.transactions without substance 虚假交易 On4Vqbks
43.unusual pressures 异常压力 Rv*x'w
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44.the suspected noncompliance 涉嫌存在违法行为 %|}7YH41
45.materialiy 重要性 Wbmqf
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46.exceed the materiality level 超过重要性水平 i+-Y"vRi
47.approach the materiality level 接近重要性水平 7<Ut/1$MI
48.an acceptably low level 可接受水平 O6-"q+H)
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 k<