1.audit 审计 T1yJp$yD"
2.attestation |,rIB
鉴证 H/m -$;cF3
3.credibility Enr8"+.(
可信赖程度 $r} )j~c
4.audit of financial statements 财务报表审计 xv;'27mUt
5.agreed-upon procedures 执行商定程序 bQc-ryC+.
6.high levels of assurance 高水平保证 X=]FVHV;
7.compilation 编制 n|5+HE4@
8.reliability 可靠性 aV3:wp]Gn
9.relevance 相关性 iDej{95
10.professional skepticism 职业谨慎 2VaQxctk
11.objectivity 客观性 =w='qjh
12. professional competence 专业胜任能力 m }I@:s2
13.Senior/CPA-in-charge 项目经理 tpp. 9
14.audit engagement letter 业务约定书 z$OKn#%T
15.recurring audit 连续审计 {p&M(W]
16.the client 委托人
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17.change CPA 更换注册会计师 kx=.K'd5H
18.the existing CPA 现任注册会计师 qTFktJZw
19.the successor CPA 后任注册会计师 Om
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20.the preceding CPA前任注册会计师 j8kax/*[
21.issue the audit report 出具审计报告 :db:|=#T
22.expert 专家 E'qGK T
23.the board of directors 董事会 #`R`!4
24.knowledge of the entity‘ s business 了解被审计单位情况 /*=1hF
25.assess material misstatement risks评估重大错报风险 Zhb)n
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 *|S.[i_7
27.a general knowledge of ————- 初步了解―――的情况 /Zs;dam
28.a more knowledge of—————— 进一步了解的情况 qzq_3^66
29.the prior year‘s working papers 以前年度工作底稿 1j7^2Y|UT`
30.minutes of meeting 会议纪要 E _d^&{j
31.business risks 经营风险 -m*IpDi
32.appropriateness 适当性 YB{hQ<W
33.accounting estimate 会计估计 eZ+pZ
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34.management representations 管理层声明 /y/O&`X(
35.going concern assumption 持续经营假设 t,|`#6 Ft
36.audit plan 审计计划 1I< <`7'
37.significant audit areas 重点审计领域 Dj!v+<b
38.error 错误 ^gx`@^su
39.fraud舞弊 ,{=pFs2
40.modified or additional procedures 修改或追加审计程序 !qe,&