Y@PI {;! i<pk6rO1 1.audit
审计 V!)O6?l j0@[Br %7 2.attestation 鉴证
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S^!ZPe1 3.credibility 可信赖程度
OyqNLR y8fsveX 4.audit of financial statements 财务报表
审计 sXNb }gJ ,t1abp{A 5.agreed-upon procedures 执行商定程序
~on(3|$ g2unV[()_ 6.high levels of assurance 高水平保证
#r3l[bKK QBR=0(giF 7.compilation 编制
ZyEHzM{$ 6~*9;!th 8.reliability 可靠性
EUIIr4] Wh&8pH: 9.relevance 相关性
N/GQt\tV< $+7`Dy! 10.professional skepticism 职业谨慎
$0arz{Oh id$Ul?z8 11.objectivity 客观性
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p. 12. professional competence 专业胜任能力
vVL@K,q NKQOUw:qn 13.Senior/CPA-in-charge 项目经理
a')|1DnR : }`-B0 14.audit engagement letter 业务约定书
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Un6/e/6, Z{H5oUk 16.the client 委托人
A'nq}t 3 Q[#vTB$f 17.change
CPA 更换
注册会计师 ntmyNf?; x"~~l 18.the existing CPA 现任注册
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注册会计师 e)?Fi 5aa<qtUjH 21.issue the audit report 出具审计报告
I2H6y"pN Wq^qpN)5Y 22.expert 专家
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bMU(?hb w4fW<ISg 24.knowledge of the entity‘ s business 了解被审计单位情况
sdS^e`S pAk/Qxl3eo 25.assess material misstatement risks评估重大错报风险
;>mCalwj m XXt'_" 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
E_zIg+(+ Ka,^OW}<%q 27.a general knowledge of —— 初步了解―――的情况
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