1.audit 审计 ~+{OSx<
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2.attestation :7t~p
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鉴证 Si#b"ls'
3.credibility x8Rmap@L.
可信赖程度 )+c4n]
4.audit of financial statements 财务报表审计 EKsL0;FV
5.agreed-upon procedures 执行商定程序 $srb!&~_>
6.high levels of assurance 高水平保证 k&4@$;Ap
7.compilation 编制 >-YPCW
8.reliability 可靠性 g&y'#,'Q~,
9.relevance 相关性 %EYh5W
10.professional skepticism 职业谨慎 jN:!V t
11.objectivity 客观性 "q(#,,_
12. professional competence 专业胜任能力 W$7
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13.Senior/CPA-in-charge 项目经理 |?n=~21"1O
14.audit engagement letter 业务约定书 >OVi{NyT
15.recurring audit 连续审计 zhbp"yju7
16.the client 委托人 r3oAP[+n
17.change CPA 更换注册会计师 |;o#-YosP
18.the existing CPA 现任注册会计师 6LRI~*F=3
19.the successor CPA 后任注册会计师 5n,?>>p$
20.the preceding CPA前任注册会计师 .L[WvAo
21.issue the audit report 出具审计报告 "ZDc$v:Qa
22.expert 专家 %j %}iM/(<
23.the board of directors 董事会 [pOQp
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24.knowledge of the entity‘ s business 了解被审计单位情况 jW5n^Y)
25.assess material misstatement risks评估重大错报风险 ?y82S*sb#
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ps1ndGp~#
27.a general knowledge of ————- 初步了解―――的情况 +2!J 3{[J
28.a more knowledge of—————— 进一步了解的情况 LC/9)Sh_n
29.the prior year‘s working papers 以前年度工作底稿 /T`L;YE
30.minutes of meeting 会议纪要 YB/A0 J
31.business risks 经营风险 J&w%lYiu5
32.appropriateness 适当性 pmd=3,D'u
33.accounting estimate 会计估计 JX,&im*BG
34.management representations 管理层声明 @e# eAJhU
35.going concern assumption 持续经营假设 &o$E1;og
36.audit plan 审计计划 6k"'3AKaR
37.significant audit areas 重点审计领域 %pmowo~{
38.error 错误 w4U]lg<}E
39.fraud舞弊 (.a:jL$
40.modified or additional procedures 修改或追加审计程序 Kl<qp7o0
41.misappropriation of assets 侵占资产 [@Y<:6
42.transactions without substance 虚假交易 D4[1CQ@}4D
43.unusual pressures 异常压力 ,@ A1eX}
44.the suspected noncompliance 涉嫌存在违法行为 _y&m4V