1.audit 审计 8:iu 8c$
2.attestation il)LkZ@
鉴证 JLZ[sWP='
3.credibility RyxEZ7dC<y
可信赖程度 ;M95A
4.audit of financial statements 财务报表审计 c
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5.agreed-upon procedures 执行商定程序 dV5a Ij
6.high levels of assurance 高水平保证 f\Fk+)e@
7.compilation 编制 -d|VXD5N
8.reliability 可靠性 /j
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9.relevance 相关性 :N3'$M"
10.professional skepticism 职业谨慎 +Y:L4`
11.objectivity 客观性 @aA1=9-L
12. professional competence 专业胜任能力 oQkY@)3.w
13.Senior/CPA-in-charge 项目经理 x+L
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14.audit engagement letter 业务约定书 =>
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15.recurring audit 连续审计 c04"d"$ x
16.the client 委托人 @\!9dK-W
17.change CPA 更换注册会计师 X1P_IB
18.the existing CPA 现任注册会计师 <IX)D `mf
19.the successor CPA 后任注册会计师 c1,dT2:=
20.the preceding CPA前任注册会计师 rRfPq
21.issue the audit report 出具审计报告 NWGSUUa
22.expert 专家 y[}O(
23.the board of directors 董事会 JE`mB}8s/
24.knowledge of the entity‘ s business 了解被审计单位情况 Rj/9\F3H
25.assess material misstatement risks评估重大错报风险 %
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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 f
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27.a general knowledge of ————- 初步了解―――的情况 wR"4slY_%
28.a more knowledge of—————— 进一步了解的情况 s 4Mi9h_
29.the prior year‘s working papers 以前年度工作底稿 e'
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30.minutes of meeting 会议纪要 (f5v{S6b(
31.business risks 经营风险 Ul<'@A8
32.appropriateness 适当性 WF6'mg^^?
33.accounting estimate 会计估计 I3 %P_oW'
34.management representations 管理层声明 'k9?n)<DW
35.going concern assumption 持续经营假设 Dm3/i|Y
36.audit plan 审计计划 B>^5h?(lt
37.significant audit areas 重点审计领域 %PsDS
38.error 错误 0P5!fXs*
39.fraud舞弊 t*fG;YOg
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 ~/@5&