1.audit 审计 f+A!w
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2.attestation 鉴证 UC@&! kM
3.credibility 可信赖程度 WsHC%+\'
4.audit of financial statements 财务报表审计 "XvM1G&s`
5.agreed-upon procedures 执行商定程序 sqKLz
6.high levels of assurance 高水平保证 h7 uv0a~0
7.compilation 编制 /%O+]#$`0
8.reliability 可靠性 \TchRSe
9.relevance 相关性 ds>V|}f[
10.professional skepticism 职业谨慎 Bg
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11.objectivity 客观性 <|qh5Scp
12. professional competence 专业胜任能力 funHz
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13.Senior/CPA-in-charge 项目经理 |q0MM^%"
14.audit engagement letter 业务约定书 >$^v@jf
15.recurring audit 连续审计 ' pnkm0=`
16.the client 委托人 SM3qPlsF
17.change CPA 更换注册会计师 8vP:yh@
18.the existing CPA 现任注册会计师 g7>p,
19.the successor CPA 后任注册会计师 (t^&L
20.the preceding CPA前任注册会计师 f[S$Gu4-
21.issue the audit report 出具审计报告 6x6xv:\
22.expert 专家 ]J`yh$a
23.the board of directors 董事会 Y$tg
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24.knowledge of the entity‘ s business 了解被审计单位情况 D4';QCwo
25.assess material misstatement risks评估重大错报风险 A'jw;{8NpF
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 FrPpRe %!
27.a general knowledge of —— 初步了解―――的情况 .tFMa:
28.a more knowledge of—— 进一步了解的情况 :#yjg1aej
29.the prior year‘s working papers 以前年度工作底稿 ez2rCpA
30.minutes of meeting 会议纪要 ux8:
31.business risks 经营风险 +a@:?=hc
32.appropriateness 适当性 |Wo_5|E
33.accounting estimate 会计估计 PP+-D~r`}
34.management representations 管理层声明 B
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35.going concern assumption 持续经营假设 Hi
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36.audit plan 审计计划
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37.significant audit areas 重点审计领域 naQ0TN,
38.error 错误 ]yR0"<W^xO
39.fraud舞弊 ;t^8lC?>V
40.modified or additional procedures 修改或追加审计程序 w-[A"M]I
41.misappropriation of assets 侵占资产 ^:c:~F6J
42.transactions without substance 虚假交易 p-KMELB
43.unusual pressures 异常压力 !;[cm|<