D$[/|%3 j])nkm7_ 1.audit
审计 .`Ts'0vVy $/uNV1]o 2.attestation 鉴证
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Z1|b 3.credibility 可信赖程度
UZUG?UUM !saKAb}d7H 4.audit of financial statements 财务报表
审计 *cn#W]AE |Zo_x}0 5.agreed-upon procedures 执行商定程序
`[J(au$z 6lc/_&0 6.high levels of assurance 高水平保证
|uE_aFQs xuDn: 7.compilation 编制
AFcA5:ja k^PqB+P! 8.reliability 可靠性
Ev\kq>2O 7J%v""\1! 9.relevance 相关性
n! (g<" !%2aw0Yv 10.professional skepticism 职业谨慎
y[!4M+jj ]Zf@NY 11.objectivity 客观性
V-(LHv 7" wn024 12. professional competence 专业胜任能力
4IYC;J2L 9N'um%J3%s 13.Senior/CPA-in-charge 项目经理
\T_?<t,UT m 5NF)eL 14.audit engagement letter 业务约定书
%KmB>9 5B<G;if, 15.recurring audit 连续审计
6)eU &5z1? Pk; 9\0k7 16.the client 委托人
+C)auzY7N PHa#;6!5 17.change
CPA 更换
注册会计师 O:a$ U:
uXNf)?MpA 18.the existing CPA 现任注册
会计师
g/q$;cB 0OMyE9jJJ 19.the successor CPA 后任注册
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注册会计师 DOWUnJ;5 ;6 1m 21.issue the audit report 出具审计报告
>gr6H1 (t9qwSS8z 22.expert 专家
x./jTebeO LE Y Y{G? 23.the board of directors 董事会
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lO\ FJ}QKDQW= 24.knowledge of the entity‘ s business 了解被审计单位情况
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(6 uBks#Y*3$ 25.assess material misstatement risks评估重大错报风险
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