p=QYc)3F ozr9>b>M 1.audit
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2.attestation 鉴证
Ut)r&? t=#Pya 3.credibility 可信赖程度
S2VVv$r_6 >uI$^y1D 4.audit of financial statements 财务报表
审计 O;]?gj 1@ v1.q$ f^( 5.agreed-upon procedures 执行商定程序
)hj|{h7 ^aRgMuU 6.high levels of assurance 高水平保证
7CB#YP?E k,Zm GllQ] 7.compilation 编制
wn11\j& V8z`qEPM 8.reliability 可靠性
- n6jG}01b :'r6TVDW 9.relevance 相关性
wp.TfKxw %E27.$E_ 10.professional skepticism 职业谨慎
?&l)W~S b]]N{: I 11.objectivity 客观性
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E( 12. professional competence 专业胜任能力
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YXZ 13.Senior/CPA-in-charge 项目经理
W%!@QY;E( !|m9| 14.audit engagement letter 业务约定书
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%0ne:5 swpnuuC- 15.recurring audit 连续审计
X^@[G8v% g3?U#7i 16.the client 委托人
oaDsk<(j;R u=qPzmywt 17.change
CPA 更换
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?Cci:Lin f8:$G.}i 19.the successor CPA 后任注册
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%TT@^ 20.the preceding CPA前任
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.e 21.issue the audit report 出具审计报告
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!45Z 22.expert 专家
ibF#$&! GF--riyfB 23.the board of directors 董事会
-rDz~M+ }BN\/;<A 24.knowledge of the entity‘ s business 了解被审计单位情况
`%E9xcD% G+Dpma ] 25.assess material misstatement risks评估重大错报风险
X_70]^XL zd`=Ih2Wx 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
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27.a general knowledge of —— 初步了解―――的情况
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