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2.attestation 鉴证 ENZYrWl
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3.credibility 可信赖程度 W=!D[G R
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4.audit of financial statements 财务报表审计 @p9YHLxLjQ
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5.agreed-upon procedures 执行商定程序 +tv"j;z
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6.high levels of assurance 高水平保证 ZX40-6#O
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7.compilation 编制 ^ Mq8jw(2
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8.reliability 可靠性 2TX.%%Ze
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9.relevance 相关性 1lHB
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10.professional skepticism 职业谨慎 Z}r9jM
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11.objectivity 客观性 ' n "n;
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12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 h_xzqElZu
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14.audit engagement letter 业务约定书 'X1/tB8*
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15.recurring audit 连续审计
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16.the client 委托人 ?~rz'Pu~
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17.change CPA 更换注册会计师 ne'Y {n(8%
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18.the existing CPA 现任注册会计师 Ku] <$uo
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19.the successor CPA 后任注册会计师 #9@UzfZAwT
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20.the preceding CPA前任注册会计师 Vg8c}>7
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21.issue the audit report 出具审计报告 [O^mG
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22.expert 专家 9
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23.the board of directors 董事会 5^GrG|~
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24.knowledge of the entity‘ s business 了解被审计单位情况 }FT8[m<
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