1.audit 审计 gDgP;id
2.attestation Ebmqq#SHjX
鉴证 ,2Sv1v$
3.credibility sz){uOI
可信赖程度 8'>.#vyMGv
4.audit of financial statements 财务报表审计 ^2(";.m
5.agreed-upon procedures 执行商定程序 >!CH7wX
6.high levels of assurance 高水平保证 H7 o$O
7.compilation 编制 !hpTyO+%
8.reliability 可靠性 _AA`R`p;
9.relevance 相关性 v#zfs'
10.professional skepticism 职业谨慎 5LnB]dW
11.objectivity 客观性 =rE`ib
12. professional competence 专业胜任能力 m^(E:6T
13.Senior/CPA-in-charge 项目经理 im_0ur&'
14.audit engagement letter 业务约定书 a'(lVZA;
15.recurring audit 连续审计 mk$Yoz
16.the client 委托人 o%QhV6(F
17.change CPA 更换注册会计师 $Ykp8u,(
18.the existing CPA 现任注册会计师 9;'>\ImI
19.the successor CPA 后任注册会计师 =t
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20.the preceding CPA前任注册会计师 ]&; G\9$y
21.issue the audit report 出具审计报告 \:18Uoe7
22.expert 专家 p2M?pV
23.the board of directors 董事会 E$
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24.knowledge of the entity‘ s business 了解被审计单位情况 9e|{z9z[l
25.assess material misstatement risks评估重大错报风险 \ltE rd-
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 A_8`YN"Xk
27.a general knowledge of ————- 初步了解―――的情况 c>%z)uY>/
28.a more knowledge of—————— 进一步了解的情况 j8F~j?%!
29.the prior year‘s working papers 以前年度工作底稿 %u<&^8EL+#
30.minutes of meeting 会议纪要 UwzE'#Q-
31.business risks 经营风险 ,L8I7O}A;
32.appropriateness 适当性 A@lhm`Aa
33.accounting estimate 会计估计 FlM.D u
34.management representations 管理层声明 QB
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35.going concern assumption 持续经营假设 Z\oAE<$
36.audit plan 审计计划 5Od(J5`
37.significant audit areas 重点审计领域 S(YHwH":
38.error 错误 2t~7eI%d
39.fraud舞弊 8#d99dOe
40.modified or additional procedures 修改或追加审计程序 QvT-&|
41.misappropriation of assets 侵占资产 Mf,Mcvs
42.transactions without substance 虚假交易 !F}J+N=}
43.unusual pressures 异常压力 J,&