1.audit 审计 ]:et~pfW
2.attestation 1[DS'S
鉴证 A[H;WKn0
3.credibility M<(u A'
可信赖程度 `?uPn~,e8
4.audit of financial statements 财务报表审计 O2 v.
5.agreed-upon procedures 执行商定程序 l>7r2;
6.high levels of assurance 高水平保证 T//S,
7.compilation 编制 1;Xgc@
8.reliability 可靠性 .pvxh|V
9.relevance 相关性 r1Z<:}ZwK
10.professional skepticism 职业谨慎 @~o`#$*|
11.objectivity 客观性 U3F3((EYJ
12. professional competence 专业胜任能力 (WE,dY+.
13.Senior/CPA-in-charge 项目经理 O
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14.audit engagement letter 业务约定书 doD>m?rig3
15.recurring audit 连续审计 hZN<Yd8:
16.the client 委托人 &N\[V-GP2G
17.change CPA 更换注册会计师 Ei~f`{i
18.the existing CPA 现任注册会计师 O&'/J8
19.the successor CPA 后任注册会计师 <Tx C!{<
20.the preceding CPA前任注册会计师 A]?^ H<
21.issue the audit report 出具审计报告 #C\4/g?=,
22.expert 专家 HmV />9
23.the board of directors 董事会 ~ E *d G
24.knowledge of the entity‘ s business 了解被审计单位情况 V`k8j-*s
25.assess material misstatement risks评估重大错报风险 @ Nb%L&=P8
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 <zfKC
27.a general knowledge of ————- 初步了解―――的情况 wPnybb{
28.a more knowledge of—————— 进一步了解的情况 n93zD*;5
29.the prior year‘s working papers 以前年度工作底稿 8#59iQl
30.minutes of meeting 会议纪要 (p |DcA]BX
31.business risks 经营风险 <v$QM;Ff
32.appropriateness 适当性 sKfXg`0
33.accounting estimate 会计估计 |(ocD
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34.management representations 管理层声明 8Rxc&`_X
35.going concern assumption 持续经营假设 iP "EA8
36.audit plan 审计计划 \+Y!ILOI
37.significant audit areas 重点审计领域 (~()RkT
38.error 错误 rkYjq4Z@
39.fraud舞弊 &qRJceT(
40.modified or additional procedures 修改或追加审计程序 DJP6TFT&G
41.misappropriation of assets 侵占资产 6f
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42.transactions without substance 虚假交易 n}J^6:1
43.unusual pressures 异常压力 j|K.i/
44.the suspected noncompliance 涉嫌存在违法行为 %^.P~s6
45.materialiy 重要性 cwynd=^nC
46.exceed the materiality level 超过重要性水平 i&K