1.audit 审计 Spt;m0W90
2.attestation 2L|)uCb
鉴证 "=vH,_"Ql
3.credibility kli)6R<
可信赖程度 r>3y87
4.audit of financial statements 财务报表审计 KB6`OT^b{r
5.agreed-upon procedures 执行商定程序 ;Br
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6.high levels of assurance 高水平保证 jRYW3a_7
7.compilation 编制 66%4p%#b4
8.reliability 可靠性 iK3gw<g
9.relevance 相关性 k~HS_b*]d
10.professional skepticism 职业谨慎 =Xh*w
11.objectivity 客观性 {axMS yp;
12. professional competence 专业胜任能力 R"V^%
z;8o
13.Senior/CPA-in-charge 项目经理 w~l%xiC
14.audit engagement letter 业务约定书 xI(Y}>
15.recurring audit 连续审计 Z"Byv.yq b
16.the client 委托人 BNpc-O~
17.change CPA 更换注册会计师 pCt0[R;?
18.the existing CPA 现任注册会计师 `;\~$^sj}
19.the successor CPA 后任注册会计师 6h3TU,$r
20.the preceding CPA前任注册会计师 8xQjJ
21.issue the audit report 出具审计报告 J'#R9NO<
22.expert 专家 UTph(U#
23.the board of directors 董事会 V.^Z)iNf^
24.knowledge of the entity‘ s business 了解被审计单位情况 X>kW)c4{b
25.assess material misstatement risks评估重大错报风险 _5&LV2
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 &