1.audit 审计 CXzN4!
2.attestation f\Fk+)e@
鉴证 +Yuy%VT
3.credibility upJ|`,G{
可信赖程度 gm-m_cB<
4.audit of financial statements 财务报表审计 [q
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5.agreed-upon procedures 执行商定程序 -quWnn/
6.high levels of assurance 高水平保证 g.cD3N
7.compilation 编制 uMB|x,X I
8.reliability 可靠性 '+
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9.relevance 相关性 kH)JBx.
10.professional skepticism 职业谨慎 pxF<L\L?:
11.objectivity 客观性 0Q
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12. professional competence 专业胜任能力 \[-z4Fxg|'
13.Senior/CPA-in-charge 项目经理 {O"?_6',
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 0B4&!J
16.the client 委托人 `F#<qZSR
17.change CPA 更换注册会计师 T}?vp~./
18.the existing CPA 现任注册会计师 q0}?F
19.the successor CPA 后任注册会计师 Od>^yhn
20.the preceding CPA前任注册会计师 P p}N-me>_
21.issue the audit report 出具审计报告 05|,-S
22.expert 专家 d^&F%)AT
23.the board of directors 董事会 l<](8oc.
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24.knowledge of the entity‘ s business 了解被审计单位情况 0'DlsC/`*
25.assess material misstatement risks评估重大错报风险 'm;M+:l
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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 Qoj}]jve
27.a general knowledge of ————- 初步了解―――的情况 )BuS'o
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28.a more knowledge of—————— 进一步了解的情况 S[TJ{L(
29.the prior year‘s working papers 以前年度工作底稿 +18)e;
30.minutes of meeting 会议纪要 eBK s-2r
31.business risks 经营风险 :\0q\2e[<
32.appropriateness 适当性 ) OqQz7'
33.accounting estimate 会计估计 h-XMr_F
34.management representations 管理层声明 ~/@5&