1.audit 审计 K(heeZUt
2.attestation 鉴证 )O$T; U
3.credibility 可信赖程度 vg-'MG
4.audit of financial statements 财务报表审计 <~P([5
5.agreed-upon procedures 执行商定程序 =0mXTY1
6.high levels of assurance 高水平保证 *#;
7.compilation 编制 an,JV0
8.reliability 可靠性 #bCzWg
9.relevance 相关性 Bt(U,nFB
10.professional skepticism 职业谨慎 T~)zgu%q_
11.objectivity 客观性 i?IV"*Ob1N
12. professional competence 专业胜任能力 G[s/M\l
13.Senior/CPA-in-charge 项目经理
S)W(@R+@4
14.audit engagement letter 业务约定书 Mq4>Mu
15.recurring audit 连续审计 %40+si3c
16.the client 委托人 (tzfyZ M
17.change CPA 更换注册会计师 s,]z6L0
18.the existing CPA 现任注册会计师 eGi|S'L'
19.the successor CPA 后任注册会计师 C)|#z/"
20.the preceding CPA前任注册会计师 yYPFk
21.issue the audit report 出具审计报告 laA3v3*
22.expert 专家 y0\ = F
23.the board of directors 董事会 "xp>Vj
24.knowledge of the entity‘ s business 了解被审计单位情况 !=
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25.assess material misstatement risks评估重大错报风险 e*hCf5=-
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 O^<\]_l
27.a general knowledge of —— 初步了解―――的情况 &C.m*^`^
28.a more knowledge of—— 进一步了解的情况 {^6<Ohe4j
29.the prior year‘s working papers 以前年度工作底稿 mmBZ}V+&=
30.minutes of meeting 会议纪要 gtJCvVj>g
31.business risks 经营风险 Ujfs!ikh&F
32.appropriateness 适当性 C:{&cIFrPe
33.accounting estimate 会计估计 N7}yU~j^
34.management representations 管理层声明 "<1-9C
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35.going concern assumption 持续经营假设 A}z1~Z+
36.audit plan 审计计划 z:p9&mi