1.audit 审计 Q': }'CI
2.attestation 鉴证 P-VK=Y1q
3.credibility 可信赖程度 Llk4 =p
4.audit of financial statements 财务报表审计 [(Pm\o
5.agreed-upon procedures 执行商定程序 w7]@QTC
6.high levels of assurance 高水平保证 D`LcL|nm
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7.compilation 编制 <w.W[ak
8.reliability 可靠性 ucyz>TL0
9.relevance 相关性 =LS?:Mhm
10.professional skepticism 职业谨慎 hof:+aW
11.objectivity 客观性 w M
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12. professional competence 专业胜任能力 jYRwtP\
13.Senior/CPA-in-charge 项目经理 2*
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14.audit engagement letter 业务约定书 5~ CHj
15.recurring audit 连续审计 8|`4D 'Ln
16.the client 委托人 K<KyX8$P0
17.change CPA 更换注册会计师 Be+vC=\K
18.the existing CPA 现任注册会计师 o
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19.the successor CPA 后任注册会计师 1_!*R]a q
20.the preceding CPA前任注册会计师 [MYd15
21.issue the audit report 出具审计报告 ewSFB <
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22.expert 专家 SqTO~zGC
23.the board of directors 董事会 {
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24.knowledge of the entity‘ s business 了解被审计单位情况 HKCM
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25.assess material misstatement risks评估重大错报风险 U&|=dH]-
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 {b[8x
27.a general knowledge of —— 初步了解―――的情况 ` ej
28.a more knowledge of—— 进一步了解的情况 ?C6iJnm
29.the prior year‘s working papers 以前年度工作底稿 e7ixi^Q
30.minutes of meeting 会议纪要 AS[cz!
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31.business risks 经营风险 qIa|sV\w0
32.appropriateness 适当性 lN)U8
33.accounting estimate 会计估计 69 R8#M
34.management representations 管理层声明 %<JjftNQ
35.going concern assumption 持续经营假设 $6T*\(;T@A
36.audit plan 审计计划 q3B#rje>h
37.significant audit areas 重点审计领域 0 }k[s+^
38.error 错误 vDz)q
39.fraud舞弊 T%Vii*?M
40.modified or additional procedures 修改或追加审计程序 ;OQ{
41.misappropriation of assets 侵占资产 pm,&