1.audit 审计 m-*i>4;
2.attestation 鉴证 9S7kUl{
3.credibility 可信赖程度 Y/>&0wj)d
4.audit of financial statements 财务报表审计 jN>{'TqW4
5.agreed-upon procedures 执行商定程序 !\i\}feb
6.high levels of assurance 高水平保证 /#-C4
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7.compilation 编制 'EF9Zt8
8.reliability 可靠性 ') gi%
9.relevance 相关性 2FF4W54I
10.professional skepticism 职业谨慎 ~\.w^*$#Y
11.objectivity 客观性 ,^;)<[
12. professional competence 专业胜任能力 Nz+949X
13.Senior/CPA-in-charge 项目经理 |e?64%l5P
14.audit engagement letter 业务约定书 8V)^R(\;
15.recurring audit 连续审计 zj`v?#ET
16.the client 委托人 v<OJ69J
17.change CPA 更换注册会计师 #H{<gjs]
18.the existing CPA 现任注册会计师 V7[zAq
19.the successor CPA 后任注册会计师 .ir<s>YM
20.the preceding CPA前任注册会计师 wsN?[=l{s
21.issue the audit report 出具审计报告 Jd(,/q
22.expert 专家 #iWSDy
23.the board of directors 董事会 P%=#^T&`}
24.knowledge of the entity‘ s business 了解被审计单位情况 2f:Eof(B
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9@52Fg;mj
27.a general knowledge of —— 初步了解―――的情况 n9A7K$ZD@
28.a more knowledge of—— 进一步了解的情况 "D'B3; uWK
29.the prior year‘s working papers 以前年度工作底稿 W4e5Rb4~f"
30.minutes of meeting 会议纪要 7J|VD#DE$Y
31.business risks 经营风险 J6%AH?Mt
32.appropriateness 适当性 <]4i`6{v
33.accounting estimate 会计估计 Z@&Dki
34.management representations 管理层声明 %8Dzo
35.going concern assumption 持续经营假设 \X&H;xnC5
36.audit plan 审计计划 &f^l^K5:
37.significant audit areas 重点审计领域 Tp?y8r
38.error 错误 )h|gwERj
39.fraud舞弊 1~ t{aLPz
40.modified or additional procedures 修改或追加审计程序 k^%B5
41.misappropriation of assets 侵占资产 _ozg_E
42.transactions without substance 虚假交易 UkHY[M7;
43.unusual pressures 异常压力 ,0~9dS
44.the suspected noncompliance 涉嫌存在违法行为 K+8-9$w6
45.materialiy 重要性 gV`=jAE_
46.exceed the materiality level 超过重要性水平 4RV%Z!kcD!
47.approach the materiality level 接近重要性水平 C,NxE5?h
48.an acceptably low level 可接受水平 &q