1.audit 审计 )%|r>{
2.attestation 7dhn'TW
鉴证 S^g]:Xh&
3.credibility :A$wX$H01
可信赖程度 s @M
4.audit of financial statements 财务报表审计 JE%i-UVH+;
5.agreed-upon procedures 执行商定程序 ?hSha)1:
6.high levels of assurance 高水平保证 wG6FS
7.compilation 编制 s{% fi*
8.reliability 可靠性 wL|7mMM,
9.relevance 相关性 Y=WR6!{
10.professional skepticism 职业谨慎 6Wu*.53
11.objectivity 客观性 .??rqaZ=
12. professional competence 专业胜任能力 /kb$p8!C".
13.Senior/CPA-in-charge 项目经理 ~g96o81V
14.audit engagement letter 业务约定书 :dbV2'vIQ
15.recurring audit 连续审计 QW:Z[?39^
16.the client 委托人 7#/|VQX<A
17.change CPA 更换注册会计师 [b pwg&Oo
18.the existing CPA 现任注册会计师 @>9A$w$H|a
19.the successor CPA 后任注册会计师 <VgE39 [
20.the preceding CPA前任注册会计师 a j_:|]j
21.issue the audit report 出具审计报告 .kzms
22.expert 专家 cl#OvQ
23.the board of directors 董事会 ;op'V6iG
24.knowledge of the entity‘ s business 了解被审计单位情况 d TgM"k
25.assess material misstatement risks评估重大错报风险 I]UA0[8X
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0wYiu
27.a general knowledge of ————- 初步了解―――的情况 "$%{}{#W0
28.a more knowledge of—————— 进一步了解的情况 )muv;Rf`e5
29.the prior year‘s working papers 以前年度工作底稿 5lG|A6+w{
30.minutes of meeting 会议纪要 A9.;>8!u
31.business risks 经营风险 m>+A*M8
32.appropriateness 适当性 7vdHR\#;$
33.accounting estimate 会计估计 v,@E}F~-f1
34.management representations 管理层声明 GHqBnE{B
35.going concern assumption 持续经营假设 A<