1.audit 审计 /Jk.b/t.*S
2.attestation 鉴证 Q(8W5Fb?
3.credibility 可信赖程度 &n6
|L8
4.audit of financial statements 财务报表审计 :i?c
5.agreed-upon procedures 执行商定程序 TKw>eGe
6.high levels of assurance 高水平保证 ?aG ~E
7.compilation 编制
&@7|_60
8.reliability 可靠性 jq/{|<0
9.relevance 相关性 %ULd_ES^
10.professional skepticism 职业谨慎 DML0paOm5
11.objectivity 客观性 U_B`SS
12. professional competence 专业胜任能力 kgmb<4p
13.Senior/CPA-in-charge 项目经理 U8g?
14.audit engagement letter 业务约定书 ~ C_2D?
15.recurring audit 连续审计 Git2Cet
16.the client 委托人 \BsvUGd
17.change CPA 更换注册会计师 BYS>"
18.the existing CPA 现任注册会计师 78b9Sdi&
19.the successor CPA 后任注册会计师 )>=|oY3
20.the preceding CPA前任注册会计师 x~yd/ R
21.issue the audit report 出具审计报告 )./'RE+(k
22.expert 专家
KRcg
23.the board of directors 董事会 }>j1j^c1='
24.knowledge of the entity‘ s business 了解被审计单位情况 wVs
|mG"
25.assess material misstatement risks评估重大错报风险 G
WShv\c}
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 K&