1.audit 审计 S1^Mw;?P
2.attestation :+dWJNY:
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3.credibility w2C!>fJ]1
可信赖程度 z1@sEfk>
4.audit of financial statements 财务报表审计 vdFQf ^l
5.agreed-upon procedures 执行商定程序 B+q+)O+
6.high levels of assurance 高水平保证 9
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7.compilation 编制 r|H!s,
8.reliability 可靠性 4kY{X%9
9.relevance 相关性 +n.j.JP"X
10.professional skepticism 职业谨慎 t=pkYq5t8
11.objectivity 客观性 {msB+n~WZ
12. professional competence 专业胜任能力 g]#zWTw(
13.Senior/CPA-in-charge 项目经理 *~oDP@[S
14.audit engagement letter 业务约定书 \g6 #MNW
15.recurring audit 连续审计 n)?F
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16.the client 委托人 #O974f8
17.change CPA 更换注册会计师 kc(b;EA
18.the existing CPA 现任注册会计师 .2 SIU4[P
19.the successor CPA 后任注册会计师 ]H9HO2wGQ
20.the preceding CPA前任注册会计师 Y;5^w=V
21.issue the audit report 出具审计报告 @j8L{FGnN
22.expert 专家 Z
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23.the board of directors 董事会 q@"4Rbu6
24.knowledge of the entity‘ s business 了解被审计单位情况 zB7dCw
25.assess material misstatement risks评估重大错报风险 HE<%d
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 ="
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27.a general knowledge of ————- 初步了解―――的情况 z'}t@R#H
28.a more knowledge of—————— 进一步了解的情况 xXh]z|
29.the prior year‘s working papers 以前年度工作底稿 {ZYCnS&?CL
30.minutes of meeting 会议纪要 h|>n3-k|p
31.business risks 经营风险 e$+? v2
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32.appropriateness 适当性 5xV/
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33.accounting estimate 会计估计 7X3l&J2C4l
34.management representations 管理层声明 [x()^{
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35.going concern assumption 持续经营假设 zs^\zCb8
36.audit plan 审计计划 -a^sX%|Bl
37.significant audit areas 重点审计领域 UY& W]
38.error 错误 (8X8<>w~
39.fraud舞弊 KUn5S&eB
40.modified or additional procedures 修改或追加审计程序 X1~A "sW[
41.misappropriation of assets 侵占资产 D)
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42.transactions without substance 虚假交易 }8KL]11b
43.unusual pressures 异常压力 z+B
44.the suspected noncompliance 涉嫌存在违法行为 DppvUiQB!a
45.materialiy 重要性 ,&l