1.audit 审计 ~KHp~Xs`
2.attestation 鉴证 !@%m3)
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3.credibility 可信赖程度 on\0i{0l8
4.audit of financial statements 财务报表审计 `b# w3 2
5.agreed-upon procedures 执行商定程序 \/S?.P#L~
6.high levels of assurance 高水平保证 #0hX)7(j
7.compilation 编制 b?h"a<7
8.reliability 可靠性 P;mmK&&
9.relevance 相关性 d+ql@e ]
10.professional skepticism 职业谨慎 po\Q Me
11.objectivity 客观性 c
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12. professional competence 专业胜任能力 CIYTs,u#
13.Senior/CPA-in-charge 项目经理 D9 ,~Fc
14.audit engagement letter 业务约定书 `SFI\Y+WDT
15.recurring audit 连续审计 9iUkvnphh
16.the client 委托人 Cq}LKiu
17.change CPA 更换注册会计师 QR\qGhQ
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18.the existing CPA 现任注册会计师 mVP@c&1w?
19.the successor CPA 后任注册会计师 E.}T.St
20.the preceding CPA前任注册会计师 y3))I\QT
21.issue the audit report 出具审计报告 OI::0KOv
22.expert 专家 pV:X_M6
23.the board of directors 董事会 haqL
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24.knowledge of the entity‘ s business 了解被审计单位情况 DLJu%5F
25.assess material misstatement risks评估重大错报风险 n)^B0DnIk
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 :
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27.a general knowledge of —— 初步了解―――的情况 +'y$XR~W {
28.a more knowledge of—— 进一步了解的情况 W5HC7o\4
29.the prior year‘s working papers 以前年度工作底稿 =cX&H
30.minutes of meeting 会议纪要 eiJ $}\qJL
31.business risks 经营风险 pn{Nk1Pl
32.appropriateness 适当性 `~VV1
33.accounting estimate 会计估计 E{(7]Wri
34.management representations 管理层声明 G0xk @SE
35.going concern assumption 持续经营假设 xBl}=M?Qu
36.audit plan 审计计划 G\ru%
37.significant audit areas 重点审计领域 AdKv!Ta5b
38.error 错误 !1-:1Whz8
39.fraud舞弊 5 ,q uM"
40.modified or additional procedures 修改或追加审计程序 qIuY2b`6
41.misappropriation of assets 侵占资产 _LCK|H%v'
42.transactions without substance 虚假交易 F3;UH%L1
43.unusual pressures 异常压力 P)7SK&]r;=
44.the suspected noncompliance 涉嫌存在违法行为 j@&F[ r
45.materialiy 重要性 zxT&K|
46.exceed the materiality level 超过重要性水平 u\<