1.audit 审计 =W|vOfy
2.attestation 鉴证 4w9F+*-
3.credibility 可信赖程度 k!
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4.audit of financial statements 财务报表审计 ]!-R<[b
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5.agreed-upon procedures 执行商定程序 v?{vg?vI
6.high levels of assurance 高水平保证 oVreP
7.compilation 编制 _KxX&THaj
8.reliability 可靠性 x{j+}'9
9.relevance 相关性 <>?^ 4NC<M
10.professional skepticism 职业谨慎 M;PlSb
11.objectivity 客观性 7_7xL(F/
12. professional competence 专业胜任能力 4V>vg2
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13.Senior/CPA-in-charge 项目经理 qw)Key
14.audit engagement letter 业务约定书 P;>!wU~
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15.recurring audit 连续审计 8z0Hx
16.the client 委托人 C?(y2p`d\
17.change CPA 更换注册会计师 J]\s*,C&
18.the existing CPA 现任注册会计师 wvX"D0eVn
19.the successor CPA 后任注册会计师 nDF&EE
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 Cl{{H]QngX
22.expert 专家 KG-UW
23.the board of directors 董事会 Ho>p ^p
24.knowledge of the entity‘ s business 了解被审计单位情况 [e1\A
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25.assess material misstatement risks评估重大错报风险 pj j}K
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 '%:5axg?]
27.a general knowledge of —— 初步了解―――的情况 a0)vvo=bz
28.a more knowledge of—— 进一步了解的情况 _3I3AG0e
29.the prior year‘s working papers 以前年度工作底稿 /LSq%~UF
30.minutes of meeting 会议纪要 XCV0.u|
31.business risks 经营风险 @_(nd57oSs
32.appropriateness 适当性 #'#4hJ*YC
33.accounting estimate 会计估计 -z&9DWH
34.management representations 管理层声明 Q.<giBh
35.going concern assumption 持续经营假设 Fr<Pe&d