1.audit 审计 d) $B
2.attestation \1f&D
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鉴证 2S@aG%-)
3.credibility &fRZaq'2R
可信赖程度 u}(K3H3
4.audit of financial statements 财务报表审计 G|+naZ
5.agreed-upon procedures 执行商定程序 !WgVk7aP`
6.high levels of assurance 高水平保证 +'ADN!(B_
7.compilation 编制 ,b'QL6>`
8.reliability 可靠性 ,xOOR
9.relevance 相关性 ,@Ae o9}
10.professional skepticism 职业谨慎 Z~Vups#+f
11.objectivity 客观性 aTi,gJ;*
12. professional competence 专业胜任能力 )Q5ja}-{V
13.Senior/CPA-in-charge 项目经理 AD@-H0Y
14.audit engagement letter 业务约定书 h7
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15.recurring audit 连续审计 4<<T#oW.:G
16.the client 委托人
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17.change CPA 更换注册会计师 p;P
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18.the existing CPA 现任注册会计师 sA:k8aj
19.the successor CPA 后任注册会计师 +2Wijrn
20.the preceding CPA前任注册会计师 ]S0sjN
21.issue the audit report 出具审计报告 z$b'y;k
22.expert 专家
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23.the board of directors 董事会 ?3;0 SAh
24.knowledge of the entity‘ s business 了解被审计单位情况 met`f0jw
25.assess material misstatement risks评估重大错报风险 S*Hv2sl
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 sV$Zf
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27.a general knowledge of ————- 初步了解―――的情况 *<#$B}!{
28.a more knowledge of—————— 进一步了解的情况 BW5! @D2
29.the prior year‘s working papers 以前年度工作底稿 !+{$dB>a
30.minutes of meeting 会议纪要 o`%;*tx
31.business risks 经营风险 4)z*Vux
32.appropriateness 适当性 /;V:<mekf
33.accounting estimate 会计估计 GSa U:A
34.management representations 管理层声明 1Farix1YDq
35.going concern assumption 持续经营假设 f6U
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36.audit plan 审计计划 K<~J*k<v
37.significant audit areas 重点审计领域 c?7Wjy
38.error 错误 _2wH4^Vb
39.fraud舞弊 DU lvlQW
40.modified or additional procedures 修改或追加审计程序 |0s)aV|K
41.misappropriation of assets 侵占资产 4u+4LB*
42.transactions without substance 虚假交易 "[Hn G(gA
43.unusual pressures 异常压力 Og/@w&