1.audit 审计 #-VKk
2.attestation 鉴证 q5RLIstQ\
3.credibility 可信赖程度 OQsH,'
4.audit of financial statements 财务报表审计 )US)-\^
5.agreed-upon procedures 执行商定程序 $4M3j%S
6.high levels of assurance 高水平保证 j/Kw-h ,5"
7.compilation 编制 LQQhn{[D
8.reliability 可靠性 [}AcCXg`L
9.relevance 相关性 k<f*ns
10.professional skepticism 职业谨慎 <n`|zQ
11.objectivity 客观性 D>1Dao
12. professional competence 专业胜任能力 QWP_8$Q
13.Senior/CPA-in-charge 项目经理 i gQyn|
14.audit engagement letter 业务约定书 1IsR}uLh
15.recurring audit 连续审计 {"y6l
16.the client 委托人 ~|!lC}!IKL
17.change CPA 更换注册会计师 O0I/^
18.the existing CPA 现任注册会计师 +<|w|c
19.the successor CPA 后任注册会计师 7:;V[/
20.the preceding CPA前任注册会计师 l:[=M:#p
21.issue the audit report 出具审计报告 R`<E3J\*
22.expert 专家 %q!nTGU~
23.the board of directors 董事会 ~\_E%NR
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24.knowledge of the entity‘ s business 了解被审计单位情况 {oZ]1Qf_
25.assess material misstatement risks评估重大错报风险 FPMW"~v
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 C/$IF M<
27.a general knowledge of —— 初步了解―――的情况 p*'?(o:=
28.a more knowledge of—— 进一步了解的情况 qy]-YJZ
29.the prior year‘s working papers 以前年度工作底稿 BxG;vS3>*e
30.minutes of meeting 会议纪要 oc?VAF
31.business risks 经营风险
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32.appropriateness 适当性 5u8Sxfm",
33.accounting estimate 会计估计 aD:+,MZ
34.management representations 管理层声明 ["7}u^z@<+
35.going concern assumption 持续经营假设 %SE g(<