1.audit 审计 u5'jIqlU
2.attestation 鉴证 =qJlS
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3.credibility 可信赖程度 Wr j<}L|
4.audit of financial statements 财务报表审计 jqzG=/0~{
5.agreed-upon procedures 执行商定程序 IPVD^a?
6.high levels of assurance 高水平保证 ZwFVtR
7.compilation 编制 G?,b51"
8.reliability 可靠性 kndN} Vq
9.relevance 相关性 tM:%{az
10.professional skepticism 职业谨慎 h,*-V 'X.k
11.objectivity 客观性 FQlY
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12. professional competence 专业胜任能力 >;sz(F3)
13.Senior/CPA-in-charge 项目经理 v1R t$[
14.audit engagement letter 业务约定书 iBXS
15.recurring audit 连续审计 r|ID]}w
16.the client 委托人 .UGbo.e
17.change CPA 更换注册会计师 MnPk+eNJm
18.the existing CPA 现任注册会计师 j^T
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19.the successor CPA 后任注册会计师 O0Pb"ou_h.
20.the preceding CPA前任注册会计师 V*I2
21.issue the audit report 出具审计报告 WV8vDv1jt
22.expert 专家 2(i@\dZCb<
23.the board of directors 董事会 b(HbwOt~3
24.knowledge of the entity‘ s business 了解被审计单位情况 g7l?/p[n
25.assess material misstatement risks评估重大错报风险 "y7IH
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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 rw }wQP_'
27.a general knowledge of —— 初步了解―――的情况 EyDH-}Y
28.a more knowledge of—— 进一步了解的情况 Ivx]DXR|
29.the prior year‘s working papers 以前年度工作底稿 WJ&a9]&C
30.minutes of meeting 会议纪要 &y+)xe:&S
31.business risks 经营风险 y5/LH~&Ov
32.appropriateness 适当性 lD-HQd
33.accounting estimate 会计估计 VprrklZ
34.management representations 管理层声明 '89nyx&W
35.going concern assumption 持续经营假设 V |hr 9
36.audit plan 审计计划 haSC[[o=
37.significant audit areas 重点审计领域 G_E \p%L>]
38.error 错误 ^Z>Nbzr{
39.fraud舞弊 3+WmM4|
40.modified or additional procedures 修改或追加审计程序 <- (n48
41.misappropriation of assets 侵占资产 &C