1.audit 审计 kI<WvgoL
2.attestation uX98iJ
鉴证 V 1*Ad
3.credibility >KKeV(Ur
可信赖程度 v*vn<nPAQ>
4.audit of financial statements 财务报表审计 L2d:.&5
5.agreed-upon procedures 执行商定程序 6#O#T;f)
6.high levels of assurance 高水平保证
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7.compilation 编制 ;raz6DRO
8.reliability 可靠性 NA=#>f+U%
9.relevance 相关性 FQ0KUb}0
10.professional skepticism 职业谨慎 PaxK^*
11.objectivity 客观性 2Gm-\o&Td"
12. professional competence 专业胜任能力 RP(a,D|
13.Senior/CPA-in-charge 项目经理 `,Xb8^M2
14.audit engagement letter 业务约定书 KjBOjD'I
15.recurring audit 连续审计 q;ZLaX\bFl
16.the client 委托人 "*+\KPCU
17.change CPA 更换注册会计师 Y+5"uq<'
18.the existing CPA 现任注册会计师 wy YtpW
19.the successor CPA 后任注册会计师 T0YDfo
20.the preceding CPA前任注册会计师 pFEZDf}:
21.issue the audit report 出具审计报告 YsZ
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22.expert 专家
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23.the board of directors 董事会 di--
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24.knowledge of the entity‘ s business 了解被审计单位情况 }'DC
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25.assess material misstatement risks评估重大错报风险 & &