1.audit 审计 =]Ek12.
2.attestation 鉴证 w$t2Hd
3.credibility 可信赖程度 D@Wm-
4.audit of financial statements 财务报表审计 #u2PAZ@qd
5.agreed-upon procedures 执行商定程序 }
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6.high levels of assurance 高水平保证 ry
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7.compilation 编制 ^^ ?ECnpcU
8.reliability 可靠性 Dk7"#q@kx
9.relevance 相关性 /_56H?w\
10.professional skepticism 职业谨慎 %R_8`4IQ
11.objectivity 客观性 H?B.Hp|
12. professional competence 专业胜任能力 %ZZ}TUI W
13.Senior/CPA-in-charge 项目经理 Lh. L~M1X
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 */S,CV
16.the client 委托人 ^^%*2^
17.change CPA 更换注册会计师 , n
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18.the existing CPA 现任注册会计师 ;aFQP:l/
19.the successor CPA 后任注册会计师 pFG~XW
20.the preceding CPA前任注册会计师 *]H ./a:1
21.issue the audit report 出具审计报告 ksK
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22.expert 专家 -BjB>Vt
23.the board of directors 董事会 ,Wdyg8&.
24.knowledge of the entity‘ s business 了解被审计单位情况 }wUF#
25.assess material misstatement risks评估重大错报风险 *k=}g][?
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 xAoozDj
27.a general knowledge of —— 初步了解―――的情况 G
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28.a more knowledge of—— 进一步了解的情况 = F:d#j>F
29.the prior year‘s working papers 以前年度工作底稿 UkGUxQ,GU
30.minutes of meeting 会议纪要 XCt}>/"s\h
31.business risks 经营风险 _PRm4 :
32.appropriateness 适当性 V&f3>#n\
33.accounting estimate 会计估计 AU7c =
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34.management representations 管理层声明 *F9uv)[kz
35.going concern assumption 持续经营假设 QX8N p{g-
36.audit plan 审计计划 ]V9\4#I4
37.significant audit areas 重点审计领域 )qxL@w.
38.error 错误 &