1.audit 审计 [m+O0VK$
2.attestation 鉴证
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3.credibility 可信赖程度 H1ui#5n2
4.audit of financial statements 财务报表审计 O@(.ei*HJ!
5.agreed-upon procedures 执行商定程序 f}9`iN=k
6.high levels of assurance 高水平保证 Jm1AJ4mw
7.compilation 编制 PG~m-W+
8.reliability 可靠性 fjZveH0
9.relevance 相关性 rM~IF+f0XD
10.professional skepticism 职业谨慎 Y;5^w=V
11.objectivity 客观性 Y(!)G!CMc
12. professional competence 专业胜任能力 =z/mI y<
13.Senior/CPA-in-charge 项目经理 VA
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14.audit engagement letter 业务约定书 `kT$Gx4x
15.recurring audit 连续审计 @_(@s*4W
16.the client 委托人 $Qc%9p
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17.change CPA 更换注册会计师 jw
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18.the existing CPA 现任注册会计师 :IKp7BS
19.the successor CPA 后任注册会计师 q\pc2Lh?^
20.the preceding CPA前任注册会计师 6Q?6-,?_
21.issue the audit report 出具审计报告 0c;"bA0>Sx
22.expert 专家 n\)f.}YD8d
23.the board of directors 董事会 C5z
24.knowledge of the entity‘ s business 了解被审计单位情况 8; N}d)*O
25.assess material misstatement risks评估重大错报风险 ['YRY B
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 V@xnz)^t
27.a general knowledge of —— 初步了解―――的情况 NU\t3JaR
28.a more knowledge of—— 进一步了解的情况 s?I=}
29.the prior year‘s working papers 以前年度工作底稿 eDZ3SIZ
30.minutes of meeting 会议纪要 Vm8_
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31.business risks 经营风险 rW>'2m6HU
32.appropriateness 适当性 `2U/O .rV
33.accounting estimate 会计估计 S gsR;)2
34.management representations 管理层声明 "'dC>7* <
35.going concern assumption 持续经营假设 ,&l