~GZ(Ou-& ALhu\x>AY 1.audit
审计 q?`bu:yS B7cXbUAQs 2.attestation 鉴证
}nkX-PG9 < d?O#( 3.credibility 可信赖程度
vuHqOAFNs |@Bl?Bs+ 4.audit of financial statements 财务报表
审计 gVO[R6C5C $cc]pJy"} 5.agreed-upon procedures 执行商定程序
U\+o$mU^ =YR/|9( 6.high levels of assurance 高水平保证
-e30! A jfk`%CEk= 7.compilation 编制
n<?:!f` nT:ZSJWM 8.reliability 可靠性
[^#6.xH $cnIsyKWY 9.relevance 相关性
Nb-;D)W;B QD<f)JZK 10.professional skepticism 职业谨慎
EiSS_Lc k5(@n>p 11.objectivity 客观性
oGa8}Vtc :dK/}S0 12. professional competence 专业胜任能力
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7 Ye T[KjX 13.Senior/CPA-in-charge 项目经理
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sY?9 2}K7(y!?u 14.audit engagement letter 业务约定书
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L'.7V ~b{ h>9GfF3 16.the client 委托人
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a6V tRFj<yuaq 17.change
CPA 更换
注册会计师 uD_iyK0, >2TDYB|; 18.the existing CPA 现任注册
会计师
V^[o{'+ ng"R[/)In 19.the successor CPA 后任注册
会计师 :>] =YE eNR>W>;' 20.the preceding CPA前任
注册会计师 *Mgl X< QOB>TvE 21.issue the audit report 出具审计报告
pO[ @2tF nD6NLV%2x 22.expert 专家
f%;8]a9 L TzD\C' 23.the board of directors 董事会
LY(YgqL vvwNJyU- 24.knowledge of the entity‘ s business 了解被审计单位情况
_SY4Qs`d 1YL6:5n 25.assess material misstatement risks评估重大错报风险
q,(U 8 ,3 =|a|p 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
KEEHb2q Dyyf%'\M 27.a general knowledge of —— 初步了解―――的情况
>{C=\F#*L Yi1lvB?m 28.a more knowledge of—— 进一步了解的情况
V i V3Y L)p*D( 29.the prior year‘s working papers 以前年度
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~PAF2 'B>fRN 30.minutes of meeting 会议纪要
>+Z BQ]~ p=sLKnLmZ 31.business risks 经营风险
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