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` 1.audit
审计 <<A@69"4n s@q54 2.attestation 鉴证
d>aZpJ[. ct]5\g?U' 3.credibility 可信赖程度
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qQom=x 4.audit of financial statements 财务报表
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`)0 A] F K\ 5.agreed-upon procedures 执行商定程序
)q=1<V44d Ti'O 2k 6.high levels of assurance 高水平保证
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kCCG +g.WO5A 7.compilation 编制
fe Q%L <<`."RY#0 8.reliability 可靠性
)0%<ZVB 6=kd4'yV 9.relevance 相关性
'!Sj]+ d3![b 1 10.professional skepticism 职业谨慎
|_ @iaLE 5(F!*6i> 11.objectivity 客观性
F1+2V"~ ML'R[~| 12. professional competence 专业胜任能力
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<s F(w>lWs; 13.Senior/CPA-in-charge 项目经理
t4<#k= o/[NUQSI 14.audit engagement letter 业务约定书
ooD/QZUE 'WOWm$2 15.recurring audit 连续审计
62zlO{ >rJ QK@z##U 16.the client 委托人
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)iVX<qb 17.change
CPA 更换
注册会计师 \Js9U|lY FINM4<s) 18.the existing CPA 现任注册
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s9'iHe @&~BGh 19.the successor CPA 后任注册
会计师 hyBSS,I 7 yi >G 20.the preceding CPA前任
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J#IA 21.issue the audit report 出具审计报告
NH?s xA-G&oC]<T 22.expert 专家
7O{\^Jz1 bcZHFX 23.the board of directors 董事会
xCQ<G{;C ypsCyDQK` 24.knowledge of the entity‘ s business 了解被审计单位情况
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U[>m; 25.assess material misstatement risks评估重大错报风险
bVVa5? HP F{}z[0 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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