1.audit 审计 2[&-y[1
2.attestation 7RFkHME
鉴证 x
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3.credibility 6ym)F!t8l
可信赖程度 Hr*Pi3 dSI
4.audit of financial statements 财务报表审计 MVv^KezD
5.agreed-upon procedures 执行商定程序 >;r05,mc
6.high levels of assurance 高水平保证 EbYH?hPo
7.compilation 编制 *^+xcG
8.reliability 可靠性 ^?]H$e
9.relevance 相关性 RrpFi'R
10.professional skepticism 职业谨慎 HWfX>Vf>}k
11.objectivity 客观性 Y4qyy\}
12. professional competence 专业胜任能力 :aqskeT
13.Senior/CPA-in-charge 项目经理 eL?si!ZL^
14.audit engagement letter 业务约定书 k Q(y^t W
15.recurring audit 连续审计 \J:T]
16.the client 委托人 gI5nWEM0{
17.change CPA 更换注册会计师 b-zX3R;
18.the existing CPA 现任注册会计师 jh&vq=PH
19.the successor CPA 后任注册会计师 khIa9Nm
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 w]-iM
22.expert 专家 9Zsb1 M!n>
23.the board of directors 董事会 M>gZVB,eP>
24.knowledge of the entity‘ s business 了解被审计单位情况 vl~
25.assess material misstatement risks评估重大错报风险 UBHQzc+,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;OJ0}\*iP8
27.a general knowledge of ————- 初步了解―――的情况
DMN H?6
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 >D4Ez
30.minutes of meeting 会议纪要 SfL`JNi)
31.business risks 经营风险 LhRe?U\
32.appropriateness 适当性 z ;Nk& <?
33.accounting estimate 会计估计 9ufs6z
34.management representations 管理层声明 Z2jb>%
35.going concern assumption 持续经营假设 [gp:nxyfQm
36.audit plan 审计计划 &E`Z_}~
37.significant audit areas 重点审计领域 `#8R+c=$
38.error 错误 gK\7^95
39.fraud舞弊 j$oZIV7
40.modified or additional procedures 修改或追加审计程序 (b}7Yb]#c
41.misappropriation of assets 侵占资产 <1.mm_pw
42.transactions without substance 虚假交易 R0<