1.audit 审计 r AMnM>`
2.attestation N;tUrdgQ
鉴证 BDZB;DPb
3.credibility s]`&9{=E
可信赖程度 qgrRH'
4.audit of financial statements 财务报表审计 ju8tNL,J
5.agreed-upon procedures 执行商定程序 I=l() ET=
6.high levels of assurance 高水平保证 ,(Fo%.j
7.compilation 编制 SQ5SvYH
8.reliability 可靠性 B, nCx=\S
9.relevance 相关性 aWek<Y~+
10.professional skepticism 职业谨慎 _Hi;Y
11.objectivity 客观性 ]]@jvU_?kS
12. professional competence 专业胜任能力 |$Dt6{h
13.Senior/CPA-in-charge 项目经理 WwbExn<
14.audit engagement letter 业务约定书 <.(IJ
15.recurring audit 连续审计 4XK*sR0-`
16.the client 委托人 %KNnss}
17.change CPA 更换注册会计师 }MY7<sMDOy
18.the existing CPA 现任注册会计师 'p-jMD}O
19.the successor CPA 后任注册会计师 :gDIGBK,
20.the preceding CPA前任注册会计师 sLK J<=0i
21.issue the audit report 出具审计报告 8lI#
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22.expert 专家 m8$6FN
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 M_+&XLnzsJ
25.assess material misstatement risks评估重大错报风险 B1c`(mHl
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 q,VJpqQ
27.a general knowledge of ————- 初步了解―――的情况 xksQMS2#
28.a more knowledge of—————— 进一步了解的情况 Q6Y1Jr">X
29.the prior year‘s working papers 以前年度工作底稿 }!\NdQs
30.minutes of meeting 会议纪要 4;Z`u.1
31.business risks 经营风险 WK0?$[|=r
32.appropriateness 适当性 ~1wAk0G`n
33.accounting estimate 会计估计 CCfuz &
34.management representations 管理层声明 soW.
35.going concern assumption 持续经营假设 Ya*lq!
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36.audit plan 审计计划 7!w@u6Q
37.significant audit areas 重点审计领域 <