1.audit 审计 J{p1|+h%
2.attestation c)TPM/>(p
鉴证 F#,90F'
3.credibility BOb">6C
可信赖程度 %Q__!D[
4.audit of financial statements 财务报表审计 |"X*@s\'
5.agreed-upon procedures 执行商定程序 RE7?KR>
6.high levels of assurance 高水平保证 uB]7G0g:
7.compilation 编制 c@!_/0
8.reliability 可靠性 Z58X5"
9.relevance 相关性 <y2U3;t
10.professional skepticism 职业谨慎 fnjPSts0
11.objectivity 客观性 _wbF>z
12. professional competence 专业胜任能力 ~rE|%o
13.Senior/CPA-in-charge 项目经理 Xk~D$~4<
14.audit engagement letter 业务约定书 ?mwt~_s9
15.recurring audit 连续审计 NR5gj-B[
16.the client 委托人 qOIyub
17.change CPA 更换注册会计师 I+%[d^,
18.the existing CPA 现任注册会计师 )0.kv2o.
19.the successor CPA 后任注册会计师 b$d;Qx
20.the preceding CPA前任注册会计师 fIx+ILs
21.issue the audit report 出具审计报告 `quw9j9`C\
22.expert 专家 0rQMLx
23.the board of directors 董事会 :KSV4>X[%a
24.knowledge of the entity‘ s business 了解被审计单位情况 AP n| \
25.assess material misstatement risks评估重大错报风险 q~b&
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 $u$!tj
27.a general knowledge of ————- 初步了解―――的情况 y|C(X
28.a more knowledge of—————— 进一步了解的情况 -]N
x,{
29.the prior year‘s working papers 以前年度工作底稿 !_]Y~[
30.minutes of meeting 会议纪要 mDA:nx%5<
31.business risks 经营风险 n$MO4s8)
32.appropriateness 适当性 `&r