1.audit 审计 }PzHtA,V
2.attestation 鉴证 S{zl<>+
3.credibility 可信赖程度 JjQ9AJ?-V
4.audit of financial statements 财务报表审计 H'x_}y
5.agreed-upon procedures 执行商定程序 +kT
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6.high levels of assurance 高水平保证 r_3=+
7.compilation 编制 |L~RC
8.reliability 可靠性 0yL%Pjn6
9.relevance 相关性 3.@ir"vy
10.professional skepticism 职业谨慎 wZ/b;%I!
11.objectivity 客观性 ^']*UD;
12. professional competence 专业胜任能力 /0 86qB|
13.Senior/CPA-in-charge 项目经理 A<{&?_U
14.audit engagement letter 业务约定书 W+#Zmvo
15.recurring audit 连续审计 z`Xc] cPi
16.the client 委托人 P
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17.change CPA 更换注册会计师 HQV#8G#B
18.the existing CPA 现任注册会计师 q[%SF=~<k{
19.the successor CPA 后任注册会计师 ^'$P[
20.the preceding CPA前任注册会计师 Pi=B\=gs
21.issue the audit report 出具审计报告 $%"~.L4
22.expert 专家 zOMU&;.\
23.the board of directors 董事会 94L>%{59
24.knowledge of the entity‘ s business 了解被审计单位情况 @!%HEs!# #
25.assess material misstatement risks评估重大错报风险 idNg&'
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 'Jl73
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27.a general knowledge of —— 初步了解―――的情况 Kj*$'('
28.a more knowledge of—— 进一步了解的情况 -{eI6#z|\A
29.the prior year‘s working papers 以前年度工作底稿 Ia-nA|LBxI
30.minutes of meeting 会议纪要 |%fM*F^7/
31.business risks 经营风险 W4:#=.m
32.appropriateness 适当性 =B"^#n ;
33.accounting estimate 会计估计 ]/od p/jm
34.management representations 管理层声明 Il$Jj-)
35.going concern assumption 持续经营假设 S0tPnwco[~
36.audit plan 审计计划 >\Ml\CyL
37.significant audit areas 重点审计领域 YbuS[l8
38.error 错误 }&LLo
39.fraud舞弊 2~QN#u|UC3
40.modified or additional procedures 修改或追加审计程序 y\<