1.audit 审计 mVP@c&1w?
2.attestation 鉴证 | t3_E
3.credibility 可信赖程度 OI::0KOv
4.audit of financial statements 财务报表审计 pV:X_M6
5.agreed-upon procedures 执行商定程序 .2Y"=|NdA
6.high levels of assurance 高水平保证 \b{=&B[Q$'
7.compilation 编制 Rb',"` 7
8.reliability 可靠性 MJ4+|riB
9.relevance 相关性 ;_1D-Mf
10.professional skepticism 职业谨慎 ]geO%m
11.objectivity 客观性 [gqV}Y"Md
12. professional competence 专业胜任能力 s)8g4Yc*
13.Senior/CPA-in-charge 项目经理 QVQe9{ "0
14.audit engagement letter 业务约定书 ZMy,<wk
15.recurring audit 连续审计 WSW aq\9]8
16.the client 委托人 xBl}=M?Qu
17.change CPA 更换注册会计师 G\ru%
18.the existing CPA 现任注册会计师 AdKv!Ta5b
19.the successor CPA 后任注册会计师 !1-:1Whz8
20.the preceding CPA前任注册会计师 5 ,q uM"
21.issue the audit report 出具审计报告 ) zz"DH
22.expert 专家 _LCK|H%v'
23.the board of directors 董事会 F3;UH%L1
24.knowledge of the entity‘ s business 了解被审计单位情况 P)7SK&]r;=
25.assess material misstatement risks评估重大错报风险 nH/V2>Lm
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 zxT&K|
27.a general knowledge of —— 初步了解―――的情况 u\<