1.audit 审计 $\*Z
2.attestation c&wg`1{Hal
鉴证 -V;Y4,:c
3.credibility .9e5@@VR
可信赖程度 |dEPy-Xe
4.audit of financial statements 财务报表审计 67&IaDt
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5.agreed-upon procedures 执行商定程序 x&DqTX?b,
6.high levels of assurance 高水平保证 }0\SNpVN
7.compilation 编制 @"NP`#
8.reliability 可靠性 PEEaNOk
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9.relevance 相关性 8/j|=Q,5
10.professional skepticism 职业谨慎 Gr\jjf
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11.objectivity 客观性 4+>yL+sC%v
12. professional competence 专业胜任能力 xP~GpVhLF
13.Senior/CPA-in-charge 项目经理 ;
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14.audit engagement letter 业务约定书 `XE>Td>Bs
15.recurring audit 连续审计 ZKrK>X
16.the client 委托人 M2ex
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17.change CPA 更换注册会计师 WqefH{PB
18.the existing CPA 现任注册会计师 ,N:^4A
19.the successor CPA 后任注册会计师 mD7NQ2:wA
20.the preceding CPA前任注册会计师 i/-IjgM"-
21.issue the audit report 出具审计报告 e0y.J
22.expert 专家 ;6R9k]5P%
23.the board of directors 董事会 lHM}
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24.knowledge of the entity‘ s business 了解被审计单位情况 QyL]-zNg
25.assess material misstatement risks评估重大错报风险 f=V`Nn<=A
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 ~l:Cj*6x8
27.a general knowledge of ————- 初步了解―――的情况 GC# [&>L
28.a more knowledge of—————— 进一步了解的情况 e@VJ-s
29.the prior year‘s working papers 以前年度工作底稿 RQWUO^&e^
30.minutes of meeting 会议纪要 B!J?,SB
31.business risks 经营风险 `^{G`es
32.appropriateness 适当性 CC!`fX6z>h
33.accounting estimate 会计估计 _+P*XY5
34.management representations 管理层声明 %8I^&~E1
35.going concern assumption 持续经营假设 (BtU\f#d
36.audit plan 审计计划 V<|N}8{Z2a
37.significant audit areas 重点审计领域 p_BG#dRM
38.error 错误 ^k
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39.fraud舞弊 M:OZWYQ
40.modified or additional procedures 修改或追加审计程序 $]#8D>E&