1.audit 审计 o4zM)\;F
2.attestation 鉴证 ijdXU8
3.credibility 可信赖程度 k:#P|z$UD
4.audit of financial statements 财务报表审计 W@Lu;g.Yc
5.agreed-upon procedures 执行商定程序 d\FJFMW*9
6.high levels of assurance 高水平保证 |7}CQU
7.compilation 编制 hDp6YV,q
8.reliability 可靠性 ,i,q!M{-
9.relevance 相关性 &ZX{R#[L
10.professional skepticism 职业谨慎 ^>N]H>0'S
11.objectivity 客观性 L[20m(6?
12. professional competence 专业胜任能力 pTyi!:g
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13.Senior/CPA-in-charge 项目经理 w&B#goS
14.audit engagement letter 业务约定书 vJU*>U,
15.recurring audit 连续审计 -atGlu2
16.the client 委托人 }GZ}Q5
17.change CPA 更换注册会计师 NU*fg`w
18.the existing CPA 现任注册会计师 p$x{yz3
19.the successor CPA 后任注册会计师 y:vxE8$Q
20.the preceding CPA前任注册会计师 V]vc(rH
21.issue the audit report 出具审计报告 P b]3&!a
22.expert 专家 pmFk50`
23.the board of directors 董事会 Z t&6Ua[Y}
24.knowledge of the entity‘ s business 了解被审计单位情况 j
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25.assess material misstatement risks评估重大错报风险 C{q :_M;
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 ph#tgLJ
27.a general knowledge of —— 初步了解―――的情况 N
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28.a more knowledge of—— 进一步了解的情况 _C+b]r/E
29.the prior year‘s working papers 以前年度工作底稿 cn-
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30.minutes of meeting 会议纪要 ?"KC-u|
31.business risks 经营风险 bQZ*r{g
32.appropriateness 适当性 DS%\SrC
33.accounting estimate 会计估计 5zIAhg@o:q
34.management representations 管理层声明 I6s3+x;O
35.going concern assumption 持续经营假设 6Vbzd0dk
36.audit plan 审计计划 6Kj'ZyVL
37.significant audit areas 重点审计领域 Y&^ P"Dw
38.error 错误 J-<^P5
39.fraud舞弊 G5,~Z&}YS
40.modified or additional procedures 修改或追加审计程序 4
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41.misappropriation of assets 侵占资产 \6 93kQ
42.transactions without substance 虚假交易 ]D!k&