1.audit 审计 @`aR*B
2.attestation 鉴证 < pI2}
3.credibility 可信赖程度 >2`)S{pBD
4.audit of financial statements 财务报表审计 m;{_%oQ;
5.agreed-upon procedures 执行商定程序 Nm%&xm
6.high levels of assurance 高水平保证 (,P
O(
7.compilation 编制 ,+P!R0PNH
8.reliability 可靠性 Rd;k> e
9.relevance 相关性 DF'-dh</*
10.professional skepticism 职业谨慎 r00waw>C\
11.objectivity 客观性 y]9
3z!#Z
12. professional competence 专业胜任能力 .ps'{rl8
13.Senior/CPA-in-charge 项目经理 bp2l%A;
14.audit engagement letter 业务约定书 ^8aj\xe(
15.recurring audit 连续审计 S2K_>kvG)~
16.the client 委托人 =)m2u2c M
17.change CPA 更换注册会计师 $<2r;'?0D
18.the existing CPA 现任注册会计师 Q,Vv
19.the successor CPA 后任注册会计师 +T=Z!2L
20.the preceding CPA前任注册会计师 H
r? G_L
21.issue the audit report 出具审计报告 9H?er_6Yf
22.expert 专家 6GG&mqr+
23.the board of directors 董事会 LF
<fp&C)h
24.knowledge of the entity‘ s business 了解被审计单位情况 r]?ZXe$;
25.assess material misstatement risks评估重大错报风险 Gvv~P3Dm
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 -WwFUm
27.a general knowledge of —— 初步了解―――的情况 }kI-UEn$EP
28.a more knowledge of—— 进一步了解的情况 r#*kx# "
29.the prior year‘s working papers 以前年度工作底稿 M
*BDrM
30.minutes of meeting 会议纪要 X>EwJ"q#
31.business risks 经营风险 !7@IWz(,"
32.appropriateness 适当性 %TdZ_
33.accounting estimate 会计估计 O^|dc
=
34.management representations 管理层声明
2hAu~#X
35.going concern assumption 持续经营假设 ~YOwg\w^
36.audit plan 审计计划 mJR vC%
37.significant audit areas 重点审计领域 Ojq>4=Z\
38.error 错误 V0z.w:-
39.fraud舞弊 !HL7a]PB
40.modified or additional procedures 修改或追加审计程序 @Z~lM5n$8
41.misappropriation of assets 侵占资产 EP&