1.audit 审计 ,5_Hen=PI
2.attestation 鉴证 Uva
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3.credibility 可信赖程度 <QyJJQM
4.audit of financial statements 财务报表审计 n%>c4*t
5.agreed-upon procedures 执行商定程序 aD1G\*AFJ
6.high levels of assurance 高水平保证 C[ ehw
7.compilation 编制 0P<bS?e<l
8.reliability 可靠性 w{t2Oo6Q0+
9.relevance 相关性 9oK#n'hjb
10.professional skepticism 职业谨慎 G02(dj
11.objectivity 客观性 f<V#Yc(U}
12. professional competence 专业胜任能力 tf?u ;n
13.Senior/CPA-in-charge 项目经理 yk4Huq&2
14.audit engagement letter 业务约定书 F8J;L](Dq
15.recurring audit 连续审计 ^;b$`*M1
16.the client 委托人 `43`*=
17.change CPA 更换注册会计师 #[^?f[9r
18.the existing CPA 现任注册会计师 J1^6p*]GX
19.the successor CPA 后任注册会计师 meHAa`
20.the preceding CPA前任注册会计师 Z^w}: {
21.issue the audit report 出具审计报告 AS34yM(h
22.expert 专家 I-E}D"F;p[
23.the board of directors 董事会 #-ioLt%
24.knowledge of the entity‘ s business 了解被审计单位情况 ?-
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25.assess material misstatement risks评估重大错报风险 jJc?/1 jv
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,!BiB*
27.a general knowledge of —— 初步了解―――的情况 D6trqB
28.a more knowledge of—— 进一步了解的情况 %t&5o>1C
29.the prior year‘s working papers 以前年度工作底稿 -'FzH?q:
30.minutes of meeting 会议纪要 h2 2-vX
31.business risks 经营风险 p m+_s]s,
32.appropriateness 适当性 85rXm*Df
33.accounting estimate 会计估计 N@$g"w
34.management representations 管理层声明 sjpcz4|K
35.going concern assumption 持续经营假设 `B+P$K<