1.audit 审计 X9ua&T2(l
2.attestation LU'<EXUbY
鉴证 9
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3.credibility r1vF/yt(
可信赖程度 -|Z[G
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4.audit of financial statements 财务报表审计 uO=yQ&
5.agreed-upon procedures 执行商定程序 "gaurr3
6.high levels of assurance 高水平保证 =~qQ?;on
7.compilation 编制 LmCr[9/
8.reliability 可靠性 Yz"B
9.relevance 相关性 ~8fy
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10.professional skepticism 职业谨慎 e+'PRVc
11.objectivity 客观性 z`)i"O]-K_
12. professional competence 专业胜任能力 &`]Lg?J
13.Senior/CPA-in-charge 项目经理 "$@>n(w
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 $@WqM$
16.the client 委托人 j`
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17.change CPA 更换注册会计师 }K<% h
18.the existing CPA 现任注册会计师 |_fmbG
19.the successor CPA 后任注册会计师 Vp"=8p#k
20.the preceding CPA前任注册会计师 QkY]z~P4
21.issue the audit report 出具审计报告 K'/,VALp
22.expert 专家 \&[Jtv *
23.the board of directors 董事会 cJp:0'd
24.knowledge of the entity‘ s business 了解被审计单位情况 NoSq:e
25.assess material misstatement risks评估重大错报风险 WD`z\{hcom
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 cD&Q