1.audit 审计 Mx<z34(T
2.attestation 鉴证 $*
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3.credibility 可信赖程度 Tlrr02>B{
4.audit of financial statements 财务报表审计 i; Cs,Esnf
5.agreed-upon procedures 执行商定程序 {6{y"8
6.high levels of assurance 高水平保证 KiW4>@tY
7.compilation 编制 Ay)q %:qx
8.reliability 可靠性 Vij P;
9.relevance 相关性 9rXbv4{
10.professional skepticism 职业谨慎 jJFWPD]u
11.objectivity 客观性 0q'd }D W
12. professional competence 专业胜任能力 >dKK [E/[d
13.Senior/CPA-in-charge 项目经理 L#sw@UCK
14.audit engagement letter 业务约定书 !OWPwBm;
15.recurring audit 连续审计 3 i<,#FaL
16.the client 委托人 j
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17.change CPA 更换注册会计师 ?CO\jW_
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18.the existing CPA 现任注册会计师 06DT2
19.the successor CPA 后任注册会计师 (ii6w d<*
20.the preceding CPA前任注册会计师 [-o`^;
21.issue the audit report 出具审计报告 HUqG)t*c1
22.expert 专家 Vp8t8X1`
23.the board of directors 董事会 @P=St\;VP
24.knowledge of the entity‘ s business 了解被审计单位情况 Yhdt"@;..
25.assess material misstatement risks评估重大错报风险 q/y4HT,x
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <;O=h;
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27.a general knowledge of —— 初步了解―――的情况 uC\FW6K=m
28.a more knowledge of—— 进一步了解的情况 }OY]mAv-B
29.the prior year‘s working papers 以前年度工作底稿 ' >(])Oq,
30.minutes of meeting 会议纪要 Z$qFjWp
31.business risks 经营风险 HScj
32.appropriateness 适当性 i9Fg
33.accounting estimate 会计估计 tHNvb\MR$
34.management representations 管理层声明 [A$5~/Q{U1
35.going concern assumption 持续经营假设 kN3 T/96
36.audit plan 审计计划 hsV+?#I
37.significant audit areas 重点审计领域 6k6M&a
38.error 错误 s( @w1tS.
39.fraud舞弊 d:/8P985
40.modified or additional procedures 修改或追加审计程序 ?^Sk17G
41.misappropriation of assets 侵占资产 C${{&$&