1.audit 审计 $3:X+
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2.attestation 鉴证 <(uTst
3.credibility 可信赖程度 u_Zm1*'?B
4.audit of financial statements 财务报表审计 8r^j P.V
5.agreed-upon procedures 执行商定程序 >;}]
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6.high levels of assurance 高水平保证 J";=d4Sd
7.compilation 编制 -pX|U~a[
8.reliability 可靠性 ^Fvr
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9.relevance 相关性 MLeX;He
10.professional skepticism 职业谨慎 :p$EiR
11.objectivity 客观性 MA"#rOcP
12. professional competence 专业胜任能力 oek #^:pF
13.Senior/CPA-in-charge 项目经理 _/Tlqzp
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 2YluJ:LN
16.the client 委托人 N1s.3`
17.change CPA 更换注册会计师 ' 3VqkQ4
18.the existing CPA 现任注册会计师 X\'E4
19.the successor CPA 后任注册会计师 $2is3;h
20.the preceding CPA前任注册会计师 We\Y \*!v
21.issue the audit report 出具审计报告 D{W
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22.expert 专家 a+'}XEhSC:
23.the board of directors 董事会 w Oj88J)
24.knowledge of the entity‘ s business 了解被审计单位情况 BDp:9yau
25.assess material misstatement risks评估重大错报风险 R9q0,yQW
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 zM\IKo_"
27.a general knowledge of —— 初步了解―――的情况 $>(9~Yh0
28.a more knowledge of—— 进一步了解的情况 {YBl:r
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29.the prior year‘s working papers 以前年度工作底稿 *bU% @O
30.minutes of meeting 会议纪要 WN1Jm:5YV
31.business risks 经营风险 *{Yi}d@h(
32.appropriateness 适当性 +/(|?7i@
33.accounting estimate 会计估计 Vp\80D&
34.management representations 管理层声明 Eq
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35.going concern assumption 持续经营假设 iA&oLu[y3
36.audit plan 审计计划 ^+URv
37.significant audit areas 重点审计领域 /Go>5B>
38.error 错误 e6o/q)9#
39.fraud舞弊 pOX$4$VR<
40.modified or additional procedures 修改或追加审计程序 (<
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41.misappropriation of assets 侵占资产 _~:j3=1&