1.audit 审计 v)_nWu
2.attestation 鉴证 ,y%3mR_~
3.credibility 可信赖程度 sFBneBub
4.audit of financial statements 财务报表审计 c=AOkX3UD
5.agreed-upon procedures 执行商定程序 iH.$f /)N
6.high levels of assurance 高水平保证 g&n )fF
7.compilation 编制 aAy'\T$x.
8.reliability 可靠性
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9.relevance 相关性 >s` J5I!
10.professional skepticism 职业谨慎 ",)Qc!^P$
11.objectivity 客观性
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12. professional competence 专业胜任能力 "HYQqNj?Z
13.Senior/CPA-in-charge 项目经理 `
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14.audit engagement letter 业务约定书 iX\W;V
15.recurring audit 连续审计 }y%oT
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16.the client 委托人 +t2SzQ j>
17.change CPA 更换注册会计师 zB?
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18.the existing CPA 现任注册会计师 vF?5].T
19.the successor CPA 后任注册会计师 0 P[RyQI
20.the preceding CPA前任注册会计师 H}LS??P
21.issue the audit report 出具审计报告
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22.expert 专家 a
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23.the board of directors 董事会 c"n ?'e
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 S1U@UC
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[gKc '
27.a general knowledge of —— 初步了解―――的情况 &
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28.a more knowledge of—— 进一步了解的情况 >O5m5@GK3a
29.the prior year‘s working papers 以前年度工作底稿 ~8m=1)A{(
30.minutes of meeting 会议纪要
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