1.audit 审计 4G I3|{
2.attestation GdUsv
鉴证 '8zd]U
3.credibility }Fu1Y@M%
可信赖程度 R.WB.FP
4.audit of financial statements 财务报表审计 }0\SNpVN
5.agreed-upon procedures 执行商定程序 @"NP`#
6.high levels of assurance 高水平保证 "
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7.compilation 编制 3.
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8.reliability 可靠性 QAx9W%
9.relevance 相关性 :k?`gm$
10.professional skepticism 职业谨慎 c-JXWNz
11.objectivity 客观性 i|z=WnF$&
12. professional competence 专业胜任能力 ZKrK>X
13.Senior/CPA-in-charge 项目经理 m%u`#67oK
14.audit engagement letter 业务约定书 ?bM%#x{e
15.recurring audit 连续审计 wxcJ2T d H
16.the client 委托人 mK$E&,OkA
17.change CPA 更换注册会计师 j[i*;0) |
18.the existing CPA 现任注册会计师 E8Kk)7
19.the successor CPA 后任注册会计师 ;6R9k]5P%
20.the preceding CPA前任注册会计师 lHM}
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21.issue the audit report 出具审计报告 l
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22.expert 专家 f=V`Nn<=A
23.the board of directors 董事会 ~Yc
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24.knowledge of the entity‘ s business 了解被审计单位情况 w^8Q~3|7
25.assess material misstatement risks评估重大错报风险 e@VJ-s
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 IY6Ll6OK
27.a general knowledge of ————- 初步了解―――的情况 B!J?,SB
28.a more knowledge of—————— 进一步了解的情况 `^{G`es
29.the prior year‘s working papers 以前年度工作底稿 CC!`fX6z>h
30.minutes of meeting 会议纪要 _+P*XY5
31.business risks 经营风险 %8I^&~E1
32.appropriateness 适当性 (BtU\f#d
33.accounting estimate 会计估计 V<|N}8{Z2a
34.management representations 管理层声明 p_BG#dRM
35.going concern assumption 持续经营假设 ^k
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36.audit plan 审计计划 M:OZWYQ
37.significant audit areas 重点审计领域 $]#8D>E&