1.audit 审计
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2.attestation pFH?/D
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鉴证 V9$-twhu
3.credibility fbL!=]A*3
可信赖程度 [xS5z1;
4.audit of financial statements 财务报表审计 $WD +Q@6
5.agreed-upon procedures 执行商定程序 wR1K8b".DC
6.high levels of assurance 高水平保证 ) hPVX()O!
7.compilation 编制 bG1 ofsU
8.reliability 可靠性 3&'R1~Vh
9.relevance 相关性 9l=Fv6
10.professional skepticism 职业谨慎 6Wu*.53
11.objectivity 客观性 $p
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12. professional competence 专业胜任能力 @{de$ODu
13.Senior/CPA-in-charge 项目经理 ~g96o81V
14.audit engagement letter 业务约定书 :dbV2'vIQ
15.recurring audit 连续审计 QW:Z[?39^
16.the client 委托人 7#/|VQX<A
17.change CPA 更换注册会计师 |=OpzCs
18.the existing CPA 现任注册会计师 0kz7 >v
19.the successor CPA 后任注册会计师 *%f3rvt7@)
20.the preceding CPA前任注册会计师 8ok7|DJ
21.issue the audit report 出具审计报告 .i\wE@v
22.expert 专家 9w$7VW;
23.the board of directors 董事会 [EcV\.
24.knowledge of the entity‘ s business 了解被审计单位情况 6g5]=Q@U:
25.assess material misstatement risks评估重大错报风险 c; d"
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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\{a>
27.a general knowledge of ————- 初步了解―――的情况 :=B[yD!
28.a more knowledge of—————— 进一步了解的情况 m4\g o
29.the prior year‘s working papers 以前年度工作底稿 kOzt"t&