1.audit 审计 L
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2.attestation NF1e>O:a<
鉴证 lz!F{mR
3.credibility 9
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可信赖程度 0(s0<9s%
4.audit of financial statements 财务报表审计 0fvQPs!O
5.agreed-upon procedures 执行商定程序 %S8e:kc6
6.high levels of assurance 高水平保证 :GC<U|p
7.compilation 编制 ND
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8.reliability 可靠性 2}u hPW+
9.relevance 相关性 zCD?5*7
10.professional skepticism 职业谨慎 pmyHto"
11.objectivity 客观性 Q5e ,[1
12. professional competence 专业胜任能力 pN<wO1\9
13.Senior/CPA-in-charge 项目经理 d"+zDc;
14.audit engagement letter 业务约定书 eI?<*
15.recurring audit 连续审计 .~V0>r~my
16.the client 委托人 uROt h_/
17.change CPA 更换注册会计师 rE"`q1b#
18.the existing CPA 现任注册会计师 p(MhDS\J
19.the successor CPA 后任注册会计师 ~V?O%1)k?\
20.the preceding CPA前任注册会计师 cA"',N8!5
21.issue the audit report 出具审计报告 mt7}1s,i[
22.expert 专家 TH2D ;uv
23.the board of directors 董事会 8WU
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24.knowledge of the entity‘ s business 了解被审计单位情况 }N5>^y
25.assess material misstatement risks评估重大错报风险 |KF X0*70
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 zIWw055W
27.a general knowledge of ————- 初步了解―――的情况 GZ\;M6{oh
28.a more knowledge of—————— 进一步了解的情况 CG IcuHp
29.the prior year‘s working papers 以前年度工作底稿 wJJ4F$"b
30.minutes of meeting 会议纪要 CzxU
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31.business risks 经营风险 vm)&