1.audit 审计 NY[48H
2.attestation 4h}\K
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鉴证 5rA>2<\pQ
3.credibility >u
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可信赖程度 VF7H0XR/k5
4.audit of financial statements 财务报表审计 <`A!9+
5.agreed-upon procedures 执行商定程序 H3JDA^5
6.high levels of assurance 高水平保证 TUp%Cx
7.compilation 编制 [R~@#I P!
8.reliability 可靠性 ~ :B/`1[m
9.relevance 相关性 &Fmen;(
10.professional skepticism 职业谨慎 ,~K4+
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11.objectivity 客观性 +fMW B
12. professional competence 专业胜任能力 ]HG>Og
13.Senior/CPA-in-charge 项目经理 4tapQgj24
14.audit engagement letter 业务约定书 `E>o:tff
15.recurring audit 连续审计 PCKx
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16.the client 委托人 f+c{<fX
17.change CPA 更换注册会计师 t
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18.the existing CPA 现任注册会计师 M|$A)D1
19.the successor CPA 后任注册会计师 }L5;=A']S
20.the preceding CPA前任注册会计师 :{xu_"nYr
21.issue the audit report 出具审计报告 MB.LHIo
22.expert 专家 kw1Lm1C
23.the board of directors 董事会 +k
24.knowledge of the entity‘ s business 了解被审计单位情况 V F"c}
25.assess material misstatement risks评估重大错报风险 3ZYrNul"
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 \5)
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27.a general knowledge of ————- 初步了解―――的情况 ia-&
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28.a more knowledge of—————— 进一步了解的情况 wS:`c
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29.the prior year‘s working papers 以前年度工作底稿 -r{]9v2j
30.minutes of meeting 会议纪要 u,@x7a,z
31.business risks 经营风险 @y# u!}
32.appropriateness 适当性 \'nE
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33.accounting estimate 会计估计 YdAC<,e&A
34.management representations 管理层声明 [rhK2fr:i
35.going concern assumption 持续经营假设 Lb2/ Te*
36.audit plan 审计计划 C2J@] &