1.audit 审计 &wN
2l-
2.attestation 鉴证 9HX+sB
M
3.credibility 可信赖程度 $T6Qg(p
4.audit of financial statements 财务报表审计 x1wxB
1)2
5.agreed-upon procedures 执行商定程序 $J6.a!5IE
6.high levels of assurance 高水平保证 B$l`
9!,
7.compilation 编制 sh ;uKzQ
8.reliability 可靠性 zc+;VtP|8
9.relevance 相关性 8(>.
^667
10.professional skepticism 职业谨慎 <^U(ya
11.objectivity 客观性 BuTIJb+Q\
12. professional competence 专业胜任能力 ` a>vPW
13.Senior/CPA-in-charge 项目经理 3J
T3
;O
14.audit engagement letter 业务约定书 d8HB2c5y0i
15.recurring audit 连续审计 (x
qA.(F
16.the client 委托人 SbZt\a 8
17.change CPA 更换注册会计师 Nz*sD^SJa
18.the existing CPA 现任注册会计师 "!tw
,Gp
19.the successor CPA 后任注册会计师 It4z9Gh
20.the preceding CPA前任注册会计师 Hc]1mM
21.issue the audit report 出具审计报告 Z~c'h
22.expert 专家 VA'X!(Cv
23.the board of directors 董事会 T3./V0]\I
24.knowledge of the entity‘ s business 了解被审计单位情况 1>w^ q`P
25.assess material misstatement risks评估重大错报风险 b`W*vduf
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 s &hA
27.a general knowledge of —— 初步了解―――的情况 Jv<