1.audit 审计 mdmZ1:PBM
2.attestation Ac*B[ywA3
鉴证 d;*OO xQV
3.credibility '2Mjz6mBDA
可信赖程度 8ItCfbqa6
4.audit of financial statements 财务报表审计 FkB6*dm-
5.agreed-upon procedures 执行商定程序 mgJ]@s}9
6.high levels of assurance 高水平保证 _#y(w%
7.compilation 编制 'b?#4rq}
8.reliability 可靠性 d&$.jk8 2
9.relevance 相关性 `[g#Mxw
10.professional skepticism 职业谨慎 oho AUT
11.objectivity 客观性 gdkLPZ<<
12. professional competence 专业胜任能力 P@o,4\;K
13.Senior/CPA-in-charge 项目经理 >b/k|?xP
14.audit engagement letter 业务约定书 i`ZHjW~`
15.recurring audit 连续审计 DKaG?Y,*p
16.the client 委托人 )- Wn'C'Z
17.change CPA 更换注册会计师 >Rz#g*@E
18.the existing CPA 现任注册会计师 5Xq.=/eX
19.the successor CPA 后任注册会计师 ImT+8pa
20.the preceding CPA前任注册会计师 4F1.D9u
21.issue the audit report 出具审计报告 CrQA :_Z(7
22.expert 专家 `CTkx?e[
23.the board of directors 董事会 CBz(hCaI
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 "'&>g4F`o
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 uHujw.H/y
27.a general knowledge of ————- 初步了解―――的情况 %Hl:nT2M
28.a more knowledge of—————— 进一步了解的情况 D!OG307P
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 0|wKR|zW
31.business risks 经营风险 h~^qG2TYWq
32.appropriateness 适当性 Pv/%s) &y&
33.accounting estimate 会计估计 s$+: F$Y0
34.management representations 管理层声明 y:^>(l #;
35.going concern assumption 持续经营假设 zd*W5~xKg
36.audit plan 审计计划 "\R@lUx.Y
37.significant audit areas 重点审计领域 *BP\6"X
38.error 错误 -h^} jP8
39.fraud舞弊 ??esB&