l}w9c`f ::?,ZA 1.audit
审计 }#'I,?_k "wwAbU< 2.attestation 鉴证
kHMD5Q 6WI-ZEVp& 3.credibility 可信赖程度
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U}-6 < 7 5.agreed-upon procedures 执行商定程序
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j`H5S 6.high levels of assurance 高水平保证
+ftOJFkI '?$N.lj$d 7.compilation 编制
B8=r^!jEL @9$u!ny0 8.reliability 可靠性
s0D,n1x ppYIVI 9.relevance 相关性
_T\/kJ)Q\ KkD.n#A 10.professional skepticism 职业谨慎
VKGH+j[ pk>p|q 11.objectivity 客观性
sWtT"7>x xvpCOoGsz 12. professional competence 专业胜任能力
SK][UxoHm BeR7LV 13.Senior/CPA-in-charge 项目经理
mE>v (JY @$:T]N3m 14.audit engagement letter 业务约定书
3$ 'eDa[ %1JN% 15.recurring audit 连续审计
1UHlA8w7Q 322)r$!" 16.the client 委托人
3P}^Wu uGo tX b 17.change
CPA 更换
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W7ZpV 18.the existing CPA 现任注册
会计师
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会计师 >0XB7sC f52*s#4} 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
pwIu;:O!? \jR('5DcB 22.expert 专家
]'"aVGqa. 1K&_t 23.the board of directors 董事会
3AQu\4+A n "J+?~9 24.knowledge of the entity‘ s business 了解被审计单位情况
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FB:<!} 25.assess material misstatement risks评估重大错报风险
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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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