1.audit 审计 #3leMZ6
2.attestation 鉴证 <`}Oi5nW
3.credibility 可信赖程度 j@
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4.audit of financial statements 财务报表审计 wknX\,`Q
5.agreed-upon procedures 执行商定程序 OW
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6.high levels of assurance 高水平保证 oSq4g{xvMH
7.compilation 编制 B|zJrz0q3
8.reliability 可靠性 )%I2#Q"Nt-
9.relevance 相关性 1:(qoA:
10.professional skepticism 职业谨慎
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11.objectivity 客观性 fYBmW')
12. professional competence 专业胜任能力 9KkxUEkW
13.Senior/CPA-in-charge 项目经理 cxn3e,d`
14.audit engagement letter 业务约定书 ],V_"\ATD
15.recurring audit 连续审计 n=qN@u;Fi#
16.the client 委托人 9ldv*9v
17.change CPA 更换注册会计师 Gm~jC <
18.the existing CPA 现任注册会计师 tNj-~r
19.the successor CPA 后任注册会计师 tJ;<=.n
20.the preceding CPA前任注册会计师 %ukFn
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21.issue the audit report 出具审计报告 qbrY5;U
22.expert 专家 $dIu${lu
23.the board of directors 董事会 *mwHuGbZed
24.knowledge of the entity‘ s business 了解被审计单位情况 >+Z BQ]~
25.assess material misstatement risks评估重大错报风险 a\;Vly;
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 "^Y)&