1.audit 审计 V5|ANt
2.attestation 鉴证 'sNZFB#
3.credibility 可信赖程度 4
1_gak;
4.audit of financial statements 财务报表审计 jm_-f
5.agreed-upon procedures 执行商定程序 7>JYwU{
6.high levels of assurance 高水平保证 ,Q`qnn&
7.compilation 编制 (FuIOR
8.reliability 可靠性 $YYWpeW
'
9.relevance 相关性 n|`3d~9$&
10.professional skepticism 职业谨慎 xad`-
vw
11.objectivity 客观性
@=J|%NO
12. professional competence 专业胜任能力 >rnVT K
13.Senior/CPA-in-charge 项目经理 xO$P
C,
14.audit engagement letter 业务约定书 [ oWkd_dK
15.recurring audit 连续审计 1uF$$E6[
16.the client 委托人 ]rcF/uQJ<n
17.change CPA 更换注册会计师 qnm_#!&uHT
18.the existing CPA 现任注册会计师 ?Ua ,ba*
19.the successor CPA 后任注册会计师 49$P
20.the preceding CPA前任注册会计师 ` `o]i{x
21.issue the audit report 出具审计报告 f60w%
22.expert 专家 8:cbr/F<
23.the board of directors 董事会 9&Y@g)+2
24.knowledge of the entity‘ s business 了解被审计单位情况 }xZi Ct
25.assess material misstatement risks评估重大错报风险 S0$^|/Sr
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 Cu
"Cpt[
27.a general knowledge of —— 初步了解―――的情况 UA[`{rf
28.a more knowledge of—— 进一步了解的情况 _Hb;)9y
29.the prior year‘s working papers 以前年度工作底稿 =TB_|`5;j
30.minutes of meeting 会议纪要 7y=>Wa ?T[
31.business risks 经营风险 {C1crp>q
32.appropriateness 适当性 ^E&PZA \,;
33.accounting estimate 会计估计 3f ;=#|l
34.management representations 管理层声明 xm'9n
?
35.going concern assumption 持续经营假设 a6p 0_-MF
36.audit plan 审计计划 9tiZIm93]
37.significant audit areas 重点审计领域 D0.
)%
38.error 错误 L"_X W no
39.fraud舞弊 .RQr a+up
40.modified or additional procedures 修改或追加审计程序 ]5!3|UYS
41.misappropriation of assets 侵占资产 j0
=6B
42.transactions without substance 虚假交易 y@P%t 9l
43.unusual pressures 异常压力 Hxu5Dx5
