1.audit 审计 X$xqu\t7
2.attestation 鉴证 g_q{3
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3.credibility 可信赖程度 ~p8!Kb6
4.audit of financial statements 财务报表审计 /RMep8&
5.agreed-upon procedures 执行商定程序 Zs4N0N{
6.high levels of assurance 高水平保证 @B[V'|
7.compilation 编制 M"J$c42
8.reliability 可靠性 QOO BCNe
9.relevance 相关性 Gh< r_O~L3
10.professional skepticism 职业谨慎 "'8$hV65.p
11.objectivity 客观性 )h/fr|
12. professional competence 专业胜任能力 9K&b1O@Aj
13.Senior/CPA-in-charge 项目经理 f{vnZ|WD
14.audit engagement letter 业务约定书 `zvYuKQ.}
15.recurring audit 连续审计
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16.the client 委托人 dW=]|t&
17.change CPA 更换注册会计师 +Gjy%JFp
18.the existing CPA 现任注册会计师 r9QNE>UG
19.the successor CPA 后任注册会计师 D4S>Pkv
20.the preceding CPA前任注册会计师 R"tLu/S n
21.issue the audit report 出具审计报告 ]__M*
22.expert 专家 +[>m`XTq
23.the board of directors 董事会 c-3? D;
24.knowledge of the entity‘ s business 了解被审计单位情况 4u;W1=+Vn
25.assess material misstatement risks评估重大错报风险 'Kq%tM26!
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *AJW8tIP
27.a general knowledge of —— 初步了解―――的情况 %8v?dB;>x`
28.a more knowledge of—— 进一步了解的情况 YS/DIH{9e
29.the prior year‘s working papers 以前年度工作底稿 )cvC9gt
30.minutes of meeting 会议纪要 mO\6B7V!
31.business risks 经营风险 Hu;#uAnxQ
32.appropriateness 适当性 #-{4 Jx
33.accounting estimate 会计估计 FPu,sz8
34.management representations 管理层声明 S |B7HS5
35.going concern assumption 持续经营假设 6 g!t1%Kb
36.audit plan 审计计划 9SU;c l
37.significant audit areas 重点审计领域 j#Y8h5r
38.error 错误 e06r5%|.%
39.fraud舞弊 -dza_{&+iZ
40.modified or additional procedures 修改或追加审计程序 }6o` in>M
41.misappropriation of assets 侵占资产 , n+dB2\
42.transactions without substance 虚假交易 &<~`?-c
43.unusual pressures 异常压力 K}*s^*X
44.the suspected noncompliance 涉嫌存在违法行为 bclA+!1
45.materialiy 重要性 _kar5B$
46.exceed the materiality level 超过重要性水平 (l$bA_F\
47.approach the materiality level 接近重要性水平 2AdV=n6Z
48.an acceptably low level 可接受水平 -f'z_&KI
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 YUc&X