1.audit 审计 o~}1oN
2.attestation D3]@i&^B
鉴证 |)';CB
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3.credibility \v s%U}IrO
可信赖程度 wjg}[R@!
4.audit of financial statements 财务报表审计 g?$e^ls
5.agreed-upon procedures 执行商定程序 johmJLC
6.high levels of assurance 高水平保证 Ku&*`dME
7.compilation 编制 oEPNN'~3
8.reliability 可靠性 hC|KH}aCR)
9.relevance 相关性 @C<d2f|8
10.professional skepticism 职业谨慎 8q{1E];:q
11.objectivity 客观性 I<9n(rA
12. professional competence 专业胜任能力 Kd
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13.Senior/CPA-in-charge 项目经理 B{N=0 cSi
14.audit engagement letter 业务约定书 w2KWa-BO
15.recurring audit 连续审计 "h`54}0
16.the client 委托人 l92!2$]b
17.change CPA 更换注册会计师 uJm #{[
18.the existing CPA 现任注册会计师 )MMhlcNC
19.the successor CPA 后任注册会计师 g!.Ut:8L9
20.the preceding CPA前任注册会计师 JgxA^>|9;
21.issue the audit report 出具审计报告 O'@m4@L
22.expert 专家 ]zy~@,\
23.the board of directors 董事会 3[iSF5%V*p
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 Qh
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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 A&;EV#]ge
27.a general knowledge of ————- 初步了解―――的情况 % Mw' e/?
28.a more knowledge of—————— 进一步了解的情况 lJ("6aT?
29.the prior year‘s working papers 以前年度工作底稿 f>?^uSpWH
30.minutes of meeting 会议纪要 rSzQUn<
31.business risks 经营风险 h<Jc;ht
32.appropriateness 适当性 /bu'6/!`
33.accounting estimate 会计估计 //6^+-he
34.management representations 管理层声明 ;!^ +N
35.going concern assumption 持续经营假设 A4
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36.audit plan 审计计划 8Yo-~,Gb
37.significant audit areas 重点审计领域 A>J1B(up
38.error 错误 (q~R5)D
39.fraud舞弊 J.*[gt%O|
40.modified or additional procedures 修改或追加审计程序 \}U[}5Pk&
41.misappropriation of assets 侵占资产 _+}-H
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42.transactions without substance 虚假交易 L,yA<yrC
43.unusual pressures 异常压力 ^l&nB