1.audit 审计 (qG |.a
2.attestation jODx&dVr
鉴证 4=^_ 4o2
3.credibility f?}~$agc
可信赖程度 A2LqBirkl
4.audit of financial statements 财务报表审计 E`]lr[
5.agreed-upon procedures 执行商定程序 mltG4R
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6.high levels of assurance 高水平保证 ,Wtod|vx\U
7.compilation 编制 )`<-
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8.reliability 可靠性 {y-7xg~}
9.relevance 相关性 _1TSt%L
10.professional skepticism 职业谨慎 @62QDlt;
11.objectivity 客观性 zX*+J"x
12. professional competence 专业胜任能力 1n|)05p
13.Senior/CPA-in-charge 项目经理 nKPvAe(
14.audit engagement letter 业务约定书 >T:
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15.recurring audit 连续审计 Z:7X=t=
16.the client 委托人 s4h3mypw
17.change CPA 更换注册会计师 V bQ9o
18.the existing CPA 现任注册会计师 i]oSVXx4WC
19.the successor CPA 后任注册会计师 \i%h/Ao
20.the preceding CPA前任注册会计师 ;[9WB<t
21.issue the audit report 出具审计报告 eJD!dGa
22.expert 专家 g|L" |Q
23.the board of directors 董事会 YbjeM6#E
24.knowledge of the entity‘ s business 了解被审计单位情况 0].*eM
25.assess material misstatement risks评估重大错报风险 I`"B<=zi
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 >5G2!Ns'
27.a general knowledge of ————- 初步了解―――的情况 aM/sD=}
28.a more knowledge of—————— 进一步了解的情况 iF:`rIC
29.the prior year‘s working papers 以前年度工作底稿 ,I# X[^/
30.minutes of meeting 会议纪要 $42%H#
31.business risks 经营风险 g!%C_AI
32.appropriateness 适当性 Ck<