1.audit 审计 s59v*
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2.attestation .2C}8GGC'
鉴证 AJiEyAC!)5
3.credibility `]FA} wC
可信赖程度 a"b9h{h@
4.audit of financial statements 财务报表审计 9 @!Og(l
5.agreed-upon procedures 执行商定程序 "k)( ,
6.high levels of assurance 高水平保证 Nw+0b4{
7.compilation 编制 c;&m}ImLe.
8.reliability 可靠性 s!9.o_k
9.relevance 相关性 TixHEhw
10.professional skepticism 职业谨慎 T6Z 2 #
11.objectivity 客观性 fS>W-
12. professional competence 专业胜任能力 X<
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13.Senior/CPA-in-charge 项目经理 n (C*LK
14.audit engagement letter 业务约定书 Zi|MWaA.f
15.recurring audit 连续审计 *
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16.the client 委托人 {[jcT>.3j
17.change CPA 更换注册会计师 (WVN*OR?
18.the existing CPA 现任注册会计师 V.XHjHT
19.the successor CPA 后任注册会计师 ZK27^oG
20.the preceding CPA前任注册会计师 [`Ol&R4
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21.issue the audit report 出具审计报告 z.
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22.expert 专家 0<>I\UN0b
23.the board of directors 董事会 WLP A51R
24.knowledge of the entity‘ s business 了解被审计单位情况 2Y(Phw2%
25.assess material misstatement risks评估重大错报风险
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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 |n \HxU3
27.a general knowledge of ————- 初步了解―――的情况 1/jJ;}
28.a more knowledge of—————— 进一步了解的情况 y5kqnibh@
29.the prior year‘s working papers 以前年度工作底稿 7ib~04
30.minutes of meeting 会议纪要 Gx|$A+U
31.business risks 经营风险 z\pT nteO
32.appropriateness 适当性 _UT>,c;h
33.accounting estimate 会计估计 k_r12
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34.management representations 管理层声明 E
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35.going concern assumption 持续经营假设 R61.!ql%w
36.audit plan 审计计划 RgHPYf{
37.significant audit areas 重点审计领域 @N7X(@O
38.error 错误 X-|`|>3E
39.fraud舞弊 MBIt)d@Ix
40.modified or additional procedures 修改或追加审计程序 [<