1.audit 审计 D@^ r
2.attestation i
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鉴证 Tcz67&c |W
3.credibility ppN96-]^0
可信赖程度 '1~mnmiP
4.audit of financial statements 财务报表审计 8U
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5.agreed-upon procedures 执行商定程序 :(} {uG
6.high levels of assurance 高水平保证 uKo)iB6D
7.compilation 编制 u Y V=
8.reliability 可靠性 KqcelI?-I
9.relevance 相关性 =\J^_g4-l
10.professional skepticism 职业谨慎 qeQTW@6
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11.objectivity 客观性
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12. professional competence 专业胜任能力 +I/7eIG?|
13.Senior/CPA-in-charge 项目经理 9x ?" %b
14.audit engagement letter 业务约定书 (+4gq6b
15.recurring audit 连续审计 U;i:k%Bzy
16.the client 委托人 MM|&B`v@;
17.change CPA 更换注册会计师 Q5;Km1(
18.the existing CPA 现任注册会计师 Z7JI4"
19.the successor CPA 后任注册会计师 $f_;>f2N
20.the preceding CPA前任注册会计师 W~.1f1)
21.issue the audit report 出具审计报告 BEg%u)"([
22.expert 专家 [ k^6#TQcn
23.the board of directors 董事会 {ogGi/8
24.knowledge of the entity‘ s business 了解被审计单位情况 <6mXlK3N0
25.assess material misstatement risks评估重大错报风险 oPk 2ac
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 WUQ2[)<
27.a general knowledge of ————- 初步了解―――的情况 #PVgx9T=_
28.a more knowledge of—————— 进一步了解的情况 &1F)/$,v
29.the prior year‘s working papers 以前年度工作底稿 ~YlbS-
30.minutes of meeting 会议纪要 !R//"{k0?
31.business risks 经营风险 ZUQ1\Iw
32.appropriateness 适当性 KG'4;Z5J
33.accounting estimate 会计估计 g4=}].
34.management representations 管理层声明 U.crRrN
35.going concern assumption 持续经营假设 F04`MY"
36.audit plan 审计计划 isj<lnQ
37.significant audit areas 重点审计领域 bo <.7
38.error 错误 i'L7t!f}o
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 qe"5&