1.audit 审计 <mLU-'c@
2.attestation 鉴证 6jr}l
3.credibility 可信赖程度 QdZHIgh`i
4.audit of financial statements 财务报表审计 2aivc,m{r
5.agreed-upon procedures 执行商定程序 \U]<HEc^
6.high levels of assurance 高水平保证 M|{KQ3q:9
7.compilation 编制 -XECYwT
h
8.reliability 可靠性 = r=/L
9.relevance 相关性 !G;BYr>X
10.professional skepticism 职业谨慎
fNr*\=$
11.objectivity 客观性 F[ ^ p~u{
12. professional competence 专业胜任能力 g7%vI8Y)@
13.Senior/CPA-in-charge 项目经理 cL%e
P.
14.audit engagement letter 业务约定书 @6 jKjI
15.recurring audit 连续审计 '&/Y}]
16.the client 委托人 =w7k@[Bq
17.change CPA 更换注册会计师 {KqW<X6Hp
18.the existing CPA 现任注册会计师 "gpfD-BX
19.the successor CPA 后任注册会计师 f$nZogaQ
20.the preceding CPA前任注册会计师 '@^<c#h]=
21.issue the audit report 出具审计报告 Sr10ot&ox
22.expert 专家 bB.nevb9p
23.the board of directors 董事会 bxz6
>>
24.knowledge of the entity‘ s business 了解被审计单位情况 uN
9.U _
25.assess material misstatement risks评估重大错报风险 r-BqIoVT
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 D//Ts`}+n
27.a general knowledge of —— 初步了解―――的情况 ]N'4q}<5o
28.a more knowledge of—— 进一步了解的情况 '\7&I