1.audit 审计 6AocmR0D'
2.attestation 鉴证 l&?ii68/
3.credibility 可信赖程度 qP<Lr)nUH
4.audit of financial statements 财务报表审计 4*$G & TX
5.agreed-upon procedures 执行商定程序 ->N8#XH2=
6.high levels of assurance 高水平保证 gCyW Vp
7.compilation 编制 $
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8.reliability 可靠性 JchSMc.9
9.relevance 相关性 2#k5+?-c61
10.professional skepticism 职业谨慎 <tioJG{OT
11.objectivity 客观性 NIw\}[-Z0E
12. professional competence 专业胜任能力 d^`?ed\1
13.Senior/CPA-in-charge 项目经理 5eWwgA
14.audit engagement letter 业务约定书 f5 `g
15.recurring audit 连续审计 g:EVhuK
16.the client 委托人 R4-~j gzx
17.change CPA 更换注册会计师 m)oJFF
18.the existing CPA 现任注册会计师 'F3)9&M
19.the successor CPA 后任注册会计师 &\_iOw8
20.the preceding CPA前任注册会计师 }u1O#L}F5
21.issue the audit report 出具审计报告 =G]@+e
22.expert 专家 CD8}I85K
23.the board of directors 董事会 cv`~y'?D
24.knowledge of the entity‘ s business 了解被审计单位情况 jVq(?Gc
25.assess material misstatement risks评估重大错报风险 aM;W$1h
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "^Ybs'-
27.a general knowledge of —— 初步了解―――的情况 H*r>Y
28.a more knowledge of—— 进一步了解的情况 LW(6$hpPp
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 yDGVrc'
31.business risks 经营风险 p'om-
32.appropriateness 适当性 Si~vDQ7"
33.accounting estimate 会计估计 ,UuH}E
34.management representations 管理层声明 KZeQ47|
35.going concern assumption 持续经营假设 1x,tu}<u^
36.audit plan 审计计划 ZWS`\M
37.significant audit areas 重点审计领域 Gw1@KKg
38.error 错误 K^R,Iu/M
39.fraud舞弊 )(@Hd
40.modified or additional procedures 修改或追加审计程序 &