1.audit 审计 G gO5=|
2.attestation sXLW';Fz
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3.credibility *k?:k78L
可信赖程度 mz?<t/$U
4.audit of financial statements 财务报表审计 ^2+Ex+
5.agreed-upon procedures 执行商定程序 ,H7X_KbFD4
6.high levels of assurance 高水平保证 ]8G 'R-8}
7.compilation 编制 =lacfPS
8.reliability 可靠性 O\}C`CiC
9.relevance 相关性 h]7_
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10.professional skepticism 职业谨慎
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11.objectivity 客观性 "be\%W+<
12. professional competence 专业胜任能力 6 2xOh\(
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 B|`?hw@g+
15.recurring audit 连续审计 ];bRRBEU
16.the client 委托人
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17.change CPA 更换注册会计师 ?0qVyK_1
18.the existing CPA 现任注册会计师 Iix,}kzss
19.the successor CPA 后任注册会计师 M
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20.the preceding CPA前任注册会计师 g)Z8WH$;H3
21.issue the audit report 出具审计报告 cXweg;
22.expert 专家 ,0'GHQWz$
23.the board of directors 董事会 d_[H|H9i6
24.knowledge of the entity‘ s business 了解被审计单位情况 pwSgFc$z
25.assess material misstatement risks评估重大错报风险 PgtLyzc
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "M%R{pGA7
27.a general knowledge of ————- 初步了解―――的情况 A|b
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28.a more knowledge of—————— 进一步了解的情况 ]:%DDlRb
29.the prior year‘s working papers 以前年度工作底稿 B4s$| i{D
30.minutes of meeting 会议纪要 EEe$A?a;
31.business risks 经营风险 H4M=&"ll}
32.appropriateness 适当性 HcRw9,I'
33.accounting estimate 会计估计 m\teE]8x
34.management representations 管理层声明 KQ~y;{h?b
35.going concern assumption 持续经营假设 U1\EwBK8*T
36.audit plan 审计计划 q ` S
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37.significant audit areas 重点审计领域 W]4Z4&