1.audit 审计 goR_\b
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2.attestation 鉴证 *8)?ZZMM
3.credibility 可信赖程度 E3wpC#[Q1
4.audit of financial statements 财务报表审计 oRbWqN`
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5.agreed-upon procedures 执行商定程序 nFni1cCD
6.high levels of assurance 高水平保证 K\-N'M!Z
7.compilation 编制 >M5}L<
8.reliability 可靠性 RC7F/|w.z
9.relevance 相关性 dC6>&@
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10.professional skepticism 职业谨慎 g=td*S
11.objectivity 客观性 =o(}=T>:"
12. professional competence 专业胜任能力 t]&.'n,
13.Senior/CPA-in-charge 项目经理 0Jv6?7]LKa
14.audit engagement letter 业务约定书 s4Ja y!A
15.recurring audit 连续审计 `v?hL~
16.the client 委托人 8$-MUF,
17.change CPA 更换注册会计师 v
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18.the existing CPA 现任注册会计师 n~0wq(8M
19.the successor CPA 后任注册会计师 _&=`vv'
20.the preceding CPA前任注册会计师 k)knyEUi
21.issue the audit report 出具审计报告 3Y P! B=
22.expert 专家 >.SO2w
23.the board of directors 董事会 l
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24.knowledge of the entity‘ s business 了解被审计单位情况 `)O9
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25.assess material misstatement risks评估重大错报风险 #s~ITG#H
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 u/W{JPlL
27.a general knowledge of —— 初步了解―――的情况 TY]0aw2]|7
28.a more knowledge of—— 进一步了解的情况 \B')2phE
29.the prior year‘s working papers 以前年度工作底稿 .EhC\QpP
30.minutes of meeting 会议纪要 _CNXyFw.7
31.business risks 经营风险 VY/r2o#
32.appropriateness 适当性 `pbCPa{Y
33.accounting estimate 会计估计 \WE/#To
34.management representations 管理层声明 vT5GUO{5
35.going concern assumption 持续经营假设 ywm"{ U?8
36.audit plan 审计计划 K14.!m
37.significant audit areas 重点审计领域 zDYJe_m ~
38.error 错误 @IL@|Srs8
39.fraud舞弊 *e ffDNE!
40.modified or additional procedures 修改或追加审计程序 uhq6dhhR
41.misappropriation of assets 侵占资产 A#$l;M.3R
42.transactions without substance 虚假交易 Rs<S}oeLn
43.unusual pressures 异常压力 q!&:y7O8
44.the suspected noncompliance 涉嫌存在违法行为 =)y$&Y