1.audit 审计 OkXOV
2.attestation J ASn\z
鉴证 aKZD4;
3.credibility W ,+91rup
可信赖程度 !9NAm?Fw
4.audit of financial statements 财务报表审计 vA `.8U 0S
5.agreed-upon procedures 执行商定程序 =)LpMTz
6.high levels of assurance 高水平保证 tDVdl^#
7.compilation 编制 c^%k1pae(
8.reliability 可靠性 &n
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9.relevance 相关性 =uTV\)
10.professional skepticism 职业谨慎 1C{n\_hR
11.objectivity 客观性 `$HO`d@0*R
12. professional competence 专业胜任能力 ~E~J*R Ze
13.Senior/CPA-in-charge 项目经理 ~Otf
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14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 nm.d.A/]Z
16.the client 委托人 /zK
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17.change CPA 更换注册会计师 WBIS
18.the existing CPA 现任注册会计师 Wi<Fkzj
19.the successor CPA 后任注册会计师 8!fwXm
20.the preceding CPA前任注册会计师 &rubA
21.issue the audit report 出具审计报告 E
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22.expert 专家 m` cG&Ar5
23.the board of directors 董事会 <}%*4mv
24.knowledge of the entity‘ s business 了解被审计单位情况 D?R z|
25.assess material misstatement risks评估重大错报风险 JZ
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 We2=|AB
27.a general knowledge of ————- 初步了解―――的情况 TPuzL(ws
28.a more knowledge of—————— 进一步了解的情况 xh$[E&2u
29.the prior year‘s working papers 以前年度工作底稿 @Ia ~9yOY
30.minutes of meeting 会议纪要 l(W3|W#P
31.business risks 经营风险 i^(<E0vS
32.appropriateness 适当性 *k -UQLJ
33.accounting estimate 会计估计 2NM}u\%c/
34.management representations 管理层声明 CDhk!O..
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 ececN{U/
37.significant audit areas 重点审计领域 ;Xns 9
38.error 错误 YuZnuI@m9
39.fraud舞弊 A
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40.modified or additional procedures 修改或追加审计程序 ;N|6C+y
41.misappropriation of assets 侵占资产 /VQ<}S[k}-
42.transactions without substance 虚假交易 RD^o&