1.audit 审计 #5kQn>R
2.attestation :J-@+_J
鉴证 8YAUy\
3.credibility
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可信赖程度 LqTyE
4.audit of financial statements 财务报表审计 _-%A_5lCRE
5.agreed-upon procedures 执行商定程序 *r)/.rK_
6.high levels of assurance 高水平保证 aD,sx#g0
7.compilation 编制 UfEF>@0
8.reliability 可靠性 s#ijpc>h
9.relevance 相关性 q28i9$Yqj\
10.professional skepticism 职业谨慎 )eNR4nF
11.objectivity 客观性 }+0{opY4R
12. professional competence 专业胜任能力 \iAkF`OC
13.Senior/CPA-in-charge 项目经理 KAm v7
14.audit engagement letter 业务约定书 udDhJ?
15.recurring audit 连续审计 15_OtK
16.the client 委托人 Z&%#,0>]
17.change CPA 更换注册会计师 pvJ@$L`'
18.the existing CPA 现任注册会计师 iIq='xwa9
19.the successor CPA 后任注册会计师 sn&y;Vc[$
20.the preceding CPA前任注册会计师 %^m6Q!
21.issue the audit report 出具审计报告 p6]4YGw*^
22.expert 专家 <J@Y=#G$2
23.the board of directors 董事会 SIjdwr!+ZZ
24.knowledge of the entity‘ s business 了解被审计单位情况 yc2c{<Ya5
25.assess material misstatement risks评估重大错报风险 q_5k2'4K
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 'D8WNZ8Q
27.a general knowledge of ————- 初步了解―――的情况 *z`_U]tP
28.a more knowledge of—————— 进一步了解的情况 "
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29.the prior year‘s working papers 以前年度工作底稿 >v @R]9
30.minutes of meeting 会议纪要 3hr&