1.audit 审计 rHPda?&H
2.attestation R 5 47
鉴证 _F>1b16:/P
3.credibility vF"<r,pg
可信赖程度 `?LQd2p
4.audit of financial statements 财务报表审计 7IW:,=Zk8+
5.agreed-upon procedures 执行商定程序 JPfNf3<@My
6.high levels of assurance 高水平保证 B04%4N.g"X
7.compilation 编制 J9S9rir&
8.reliability 可靠性 5w"f.d'
9.relevance 相关性 W[PZQCL}K)
10.professional skepticism 职业谨慎 H|;6K`O_
11.objectivity 客观性 <_@ K4zV
12. professional competence 专业胜任能力 Q1EY!AV8
13.Senior/CPA-in-charge 项目经理 ;KJJK#j
14.audit engagement letter 业务约定书 [:sP Z{
15.recurring audit 连续审计 '`?\CXX
16.the client 委托人 J XKps#,(#
17.change CPA 更换注册会计师 B%gk[!d}8
18.the existing CPA 现任注册会计师 $l-|abLELz
19.the successor CPA 后任注册会计师 )bRe"jxn7
20.the preceding CPA前任注册会计师 c_clpMx=
21.issue the audit report 出具审计报告 kwNXKn/
22.expert 专家 h
Vz%{R"
23.the board of directors 董事会 =o;QvOS;
24.knowledge of the entity‘ s business 了解被审计单位情况 sj a;NL
25.assess material misstatement risks评估重大错报风险 MV6%~T
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 ^@l_K +T
27.a general knowledge of ————- 初步了解―――的情况 RrKAgw
28.a more knowledge of—————— 进一步了解的情况 QT{$2 7;
29.the prior year‘s working papers 以前年度工作底稿 nN>D=a"&F
30.minutes of meeting 会议纪要 ZiM#g1;
31.business risks 经营风险 & tQHxiDX
32.appropriateness 适当性 ;5^grr@,4
33.accounting estimate 会计估计 `%;nHQ"
34.management representations 管理层声明 z"o;|T:
35.going concern assumption 持续经营假设 `%AFKmc^;
36.audit plan 审计计划 Ht+ng
37.significant audit areas 重点审计领域 vE/g{~[5
38.error 错误 WS9n.opl}
39.fraud舞弊 q)gZo[]~
40.modified or additional procedures 修改或追加审计程序 &N1C"Eov?
41.misappropriation of assets 侵占资产 Pc{D,/EpR
42.transactions without substance 虚假交易 .vNfbYH(
43.unusual pressures 异常压力 o O%!P<