1.audit 审计 7 X'u6$i
2.attestation 鉴证 1 \6D '/G
3.credibility 可信赖程度 D#JL!A%O
4.audit of financial statements 财务报表审计 'K{Z{[s{
5.agreed-upon procedures 执行商定程序 6- B|Y3)B
6.high levels of assurance 高水平保证 5 -RsnF
7.compilation 编制 <.izVD4/Gg
8.reliability 可靠性 XtSkh] #z!
9.relevance 相关性 !.(P~j][
10.professional skepticism 职业谨慎 K':;%~I
11.objectivity 客观性 cI?8RF(
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12. professional competence 专业胜任能力 mg.kr:
13.Senior/CPA-in-charge 项目经理 @;?p&.W`D
14.audit engagement letter 业务约定书 lHe{\N[C
15.recurring audit 连续审计 ly_HWuFJ3
16.the client 委托人 9b"=9y,
17.change CPA 更换注册会计师 0Bi.6
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18.the existing CPA 现任注册会计师 @Y<bwv
19.the successor CPA 后任注册会计师 [o+q>|q
20.the preceding CPA前任注册会计师 T\j{Bi5 \J
21.issue the audit report 出具审计报告 S<@7_I
22.expert 专家 6){]1h"
23.the board of directors 董事会 ?FF4zI~
24.knowledge of the entity‘ s business 了解被审计单位情况 =wOm}V8N&
25.assess material misstatement risks评估重大错报风险 P?B;_W+~A.
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 !1 8clL
27.a general knowledge of —— 初步了解―――的情况 g+>(dnX
28.a more knowledge of—— 进一步了解的情况 fnX`Q[b4\A
29.the prior year‘s working papers 以前年度工作底稿 Xe:jAkDp
30.minutes of meeting 会议纪要 #S*/bao#
31.business risks 经营风险 \Vy Z
32.appropriateness 适当性 xQXXC
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33.accounting estimate 会计估计 l@+7:n4K0
34.management representations 管理层声明 27O|).yKX
35.going concern assumption 持续经营假设 ^^as'Dk
36.audit plan 审计计划 Mh/dpb\Z
37.significant audit areas 重点审计领域 m\r@@!
38.error 错误 D" rK(
39.fraud舞弊 KZ
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40.modified or additional procedures 修改或追加审计程序 "wnzo,
41.misappropriation of assets 侵占资产 VZymM<