MQcE6) "2n;3ByR 1.audit
审计 ucg$Ed D
M7}&~ 2.attestation 鉴证
MM#cLw !awh*Xj6 3.credibility 可信赖程度
{ctwo X[; si/er"&o 4.audit of financial statements 财务报表
审计 Pw}_[[>$ :q2YBa 5.agreed-upon procedures 执行商定程序
_[E \= 7{BnXN[ 6.high levels of assurance 高水平保证
f==*"?6\ 'ND36jHcRD 7.compilation 编制
#-x@"+z +}!DP~y+ 8.reliability 可靠性
|paP<$ *M!kA65' 9.relevance 相关性
<A~GW
'HB j)D-BK&+ 10.professional skepticism 职业谨慎
C@@$"}%v2 !y vJpdsof 11.objectivity 客观性
i^%-aBZ oXc/#{NC 12. professional competence 专业胜任能力
[%.18FWI GEE
]Kr 13.Senior/CPA-in-charge 项目经理
CV^0. :4;S"p 14.audit engagement letter 业务约定书
n85r^W 4: sl(r 15.recurring audit 连续审计
r=csi {;RF 16.the client 委托人
sMi{"`37 Y$8; Gm<) 17.change
CPA 更换
注册会计师 AUA
I3K? iPU% /_> 18.the existing CPA 现任注册
会计师
^@_).:oX7 Zd<[=%d 19.the successor CPA 后任注册
会计师 S[U/qO)m %_tk7x 20.the preceding CPA前任
注册会计师 ##~!M(c :o\5K2]: 21.issue the audit report 出具审计报告
<Zr
FOb `C<F+/q 22.expert 专家
_W9&J&l0so 6GOg_P 23.the board of directors 董事会
aY j%w 2Guvze_bU 24.knowledge of the entity‘ s business 了解被审计单位情况
a;&}zcc* ]31$KBC 25.assess material misstatement risks评估重大错报风险
[2H[5<tH 4Iq5+Q 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
IO[^z
v4F "A7<XN< 27.a general knowledge of —— 初步了解―――的情况
;
C_ > *tG11gR,&