1.audit 审计 >rJ9^rS
2.attestation >c
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鉴证 <H03i"Z/S
3.credibility 2_k2t
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可信赖程度 <Ih)h$8`
4.audit of financial statements 财务报表审计 6b`3AAGU"
5.agreed-upon procedures 执行商定程序 #29m <f_n
6.high levels of assurance 高水平保证 rWsUWA T*
7.compilation 编制
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8.reliability 可靠性 %P@V7n
9.relevance 相关性 )nE=H,U?y
10.professional skepticism 职业谨慎 2%o@ ?Rp
11.objectivity 客观性 ;7=pNK
12. professional competence 专业胜任能力 +||y/}1
13.Senior/CPA-in-charge 项目经理 xDJ@MW#
14.audit engagement letter 业务约定书 !(2rU @.
15.recurring audit 连续审计 CNP!v\D
16.the client 委托人 t*J*?Ma
17.change CPA 更换注册会计师 ($s%5|
18.the existing CPA 现任注册会计师 mcO/V-\5'
19.the successor CPA 后任注册会计师 p8gm=
20.the preceding CPA前任注册会计师 X^Dklqqy
21.issue the audit report 出具审计报告 +h*-9
22.expert 专家 fib#)KE
23.the board of directors 董事会 T'C^,,if
24.knowledge of the entity‘ s business 了解被审计单位情况 r2!\Ts 5v
25.assess material misstatement risks评估重大错报风险 b~oQhU??"
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 ^/c v8M=
27.a general knowledge of ————- 初步了解―――的情况 u_31Db<
28.a more knowledge of—————— 进一步了解的情况 +hiskV@ v
29.the prior year‘s working papers 以前年度工作底稿 zH)M,+P
30.minutes of meeting 会议纪要 5ub|r0&M
31.business risks 经营风险 m+m2<|%x
32.appropriateness 适当性 Yf&P|Iiw
33.accounting estimate 会计估计 gdr"34%vbM
34.management representations 管理层声明 $f>h_8cla
35.going concern assumption 持续经营假设 >G#SfE$0
36.audit plan 审计计划 kfc5ra>&
37.significant audit areas 重点审计领域 FUTD/y]Lu
38.error 错误 VAD9mS^~
39.fraud舞弊 xOY
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40.modified or additional procedures 修改或追加审计程序 @}{lp'8FYi
41.misappropriation of assets 侵占资产 fGtYvl O-5
42.transactions without substance 虚假交易 Gn?NY}.S
43.unusual pressures 异常压力 PPpq"c
44.the suspected noncompliance 涉嫌存在违法行为 O%m\
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45.materialiy 重要性 *Rx&