1.audit 审计 . J/x@
2.attestation 鉴证 @&I7z,
3.credibility 可信赖程度 a
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4.audit of financial statements 财务报表审计 <yoCW?#
5.agreed-upon procedures 执行商定程序 6%jv
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6.high levels of assurance 高水平保证 d9j+==S
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7.compilation 编制 r8R]0\
8.reliability 可靠性 >A]U.C
9.relevance 相关性 NWSm
10.professional skepticism 职业谨慎 [N35.O6P6u
11.objectivity 客观性 tQrF A2F
12. professional competence 专业胜任能力 rE&`G[(b
13.Senior/CPA-in-charge 项目经理 !=)R+g6b
14.audit engagement letter 业务约定书 iY|zv|;]=
15.recurring audit 连续审计 /~8<;N>,+
16.the client 委托人 G{ |0}
17.change CPA 更换注册会计师 ?{)s dJe
18.the existing CPA 现任注册会计师 ^|b ]E
19.the successor CPA 后任注册会计师 3Y;<Q>roT
20.the preceding CPA前任注册会计师 ].TAZ-4s
21.issue the audit report 出具审计报告 zeC@!,l H
22.expert 专家 o@6hlLr
23.the board of directors 董事会 C >@T+xOZ
24.knowledge of the entity‘ s business 了解被审计单位情况 [Iwb7a0p
25.assess material misstatement risks评估重大错报风险 \zdY$3z
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 35;UE2d)<
27.a general knowledge of —— 初步了解―――的情况 t PJW|wo
28.a more knowledge of—— 进一步了解的情况 6~oo.6bA
29.the prior year‘s working papers 以前年度工作底稿 y ~PW_,
30.minutes of meeting 会议纪要 NcuZw?
31.business risks 经营风险 UY ^dFbJ
32.appropriateness 适当性 q7z;b A
33.accounting estimate 会计估计 (plsL
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 (O[:-Aqm
36.audit plan 审计计划 Q;V
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37.significant audit areas 重点审计领域 u|.c?fW'3
38.error 错误 w[K!
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39.fraud舞弊 >`0l"K<
40.modified or additional procedures 修改或追加审计程序 ]-rhc.Gk@1
41.misappropriation of assets 侵占资产 @nh*H{
42.transactions without substance 虚假交易 4lb(qKea
43.unusual pressures 异常压力 &