1.audit 审计 fF]&{b~wk
2.attestation d=OO(sf
鉴证 8RT0&[
3.credibility OsSiBb,W79
可信赖程度 waq_ d.
4.audit of financial statements 财务报表审计 7Hlh
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5.agreed-upon procedures 执行商定程序 X qva&/-
6.high levels of assurance 高水平保证 r_<i*l.
7.compilation 编制 ]~ 8N
8.reliability 可靠性 9l
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9.relevance 相关性 3)MM5
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10.professional skepticism 职业谨慎 2+Y`pz47W
11.objectivity 客观性 "=TTsxyM6P
12. professional competence 专业胜任能力 UHl/AM>!
13.Senior/CPA-in-charge 项目经理 (']z\4o
14.audit engagement letter 业务约定书 \hD
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15.recurring audit 连续审计 <?@46d?C
16.the client 委托人 "uERa(i
17.change CPA 更换注册会计师 YZtA:>;p
18.the existing CPA 现任注册会计师 ;}9Ws6#XQs
19.the successor CPA 后任注册会计师 5+"8q#X$
20.the preceding CPA前任注册会计师 v&,VC~RN-J
21.issue the audit report 出具审计报告 /%'7sx[p
22.expert 专家 ^
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23.the board of directors 董事会 90696v.
24.knowledge of the entity‘ s business 了解被审计单位情况 LO*a>9LI
25.assess material misstatement risks评估重大错报风险 <