1.audit 审计 f:~G)
2.attestation 鉴证 L3wj vq^
3.credibility 可信赖程度 8gE p5
4.audit of financial statements 财务报表审计 R0*P,~L;|
5.agreed-upon procedures 执行商定程序 NJr)f
6.high levels of assurance 高水平保证 R"O%##Ws
7.compilation 编制 r^C(|Vx
8.reliability 可靠性 %gFIu.c
9.relevance 相关性 5!Y\STn
10.professional skepticism 职业谨慎 1<#D3CXK
11.objectivity 客观性 W?4:sLC#3
12. professional competence 专业胜任能力 Ji!i}UjD7!
13.Senior/CPA-in-charge 项目经理 ,z#D[5
14.audit engagement letter 业务约定书 86-Rm
15.recurring audit 连续审计 ~b)X:ku
16.the client 委托人 (VN'1a (
17.change CPA 更换注册会计师 R+uZi~
18.the existing CPA 现任注册会计师 L,#YP#O,j
19.the successor CPA 后任注册会计师 Y1sK sdV
20.the preceding CPA前任注册会计师 kDmuj>D
21.issue the audit report 出具审计报告 oowofi(E
22.expert 专家 H'YK j'
23.the board of directors 董事会 8w[O%
24.knowledge of the entity‘ s business 了解被审计单位情况 N5 ; z5E
25.assess material misstatement risks评估重大错报风险 (9aOET>GG
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 URm<