1.audit 审计 oZ/z{`
2.attestation w@jC#E\
鉴证 MYmH?A
3.credibility pZ IDGy=~
可信赖程度 " iz'x-wy
4.audit of financial statements 财务报表审计 2fa1jl
5.agreed-upon procedures 执行商定程序 0+iaO"%
6.high levels of assurance 高水平保证 R)>F*GsR
7.compilation 编制 S5,y!K]C~
8.reliability 可靠性 wqZ*$M
9.relevance 相关性 .#4;em%7
10.professional skepticism 职业谨慎 odm!}stus
11.objectivity 客观性 M%vZcP
12. professional competence 专业胜任能力 ~vL`[JiK
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 G2,9$8qE
15.recurring audit 连续审计 kwM1f=!-
16.the client 委托人 ;7HL/-
17.change CPA 更换注册会计师 o)M=
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18.the existing CPA 现任注册会计师 T1([P!g*
19.the successor CPA 后任注册会计师 G]$.bq[v
20.the preceding CPA前任注册会计师 T2%{pcdV/
21.issue the audit report 出具审计报告 Y\e8oIYu7
22.expert 专家 `1hM3N.nO
23.the board of directors 董事会 Za>0&Fnf
24.knowledge of the entity‘ s business 了解被审计单位情况 |E(`9
25.assess material misstatement risks评估重大错报风险 )[Bl3+'
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 CZ~%qPwDw
27.a general knowledge of ————- 初步了解―――的情况 ,lUroO^^
28.a more knowledge of—————— 进一步了解的情况 2H]~X9,z2
29.the prior year‘s working papers 以前年度工作底稿 0C,2
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30.minutes of meeting 会议纪要 '1Z3MjX
31.business risks 经营风险 e*Y>+*2y
32.appropriateness 适当性 dB=aq34l
33.accounting estimate 会计估计 Vt[Kr
34.management representations 管理层声明 ^p2
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35.going concern assumption 持续经营假设 .O1Kwu
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 F s{}bQyQ
38.error 错误 &l