1.audit 审计 Q# hRnM
2.attestation 鉴证 [r`KoHwdm
3.credibility 可信赖程度 o(ow{S@=4
4.audit of financial statements 财务报表审计 nZioFE}
5.agreed-upon procedures 执行商定程序 a*(Zb|g
6.high levels of assurance 高水平保证
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7.compilation 编制 _ &, A
8.reliability 可靠性 -f |/#1
9.relevance 相关性 $^Xxn.B9
10.professional skepticism 职业谨慎 Ubu&$4a
11.objectivity 客观性 yu6~:$%H
12. professional competence 专业胜任能力 b%lB&}uw}
13.Senior/CPA-in-charge 项目经理 I7vP*YE 7F
14.audit engagement letter 业务约定书 Fizrsr 6%
15.recurring audit 连续审计 [h-6;.e
16.the client 委托人 9i\}
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17.change CPA 更换注册会计师 =OK#5r[UV
18.the existing CPA 现任注册会计师 w9Yx2
19.the successor CPA 后任注册会计师 tz]0F5
20.the preceding CPA前任注册会计师 +jE)kaV%
21.issue the audit report 出具审计报告 Z0&^(Fb
22.expert 专家 5x@ U<
23.the board of directors 董事会 <lB2Nv-,
24.knowledge of the entity‘ s business 了解被审计单位情况 _-f LD
25.assess material misstatement risks评估重大错报风险 Vu(NP\Wm
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 nC3+Zka
27.a general knowledge of —— 初步了解―――的情况 oVw4M2!"K
28.a more knowledge of—— 进一步了解的情况 $2Wk#F2c=
29.the prior year‘s working papers 以前年度工作底稿 SGl|{+(A
30.minutes of meeting 会议纪要 -=lm`X<:
31.business risks 经营风险 #<Y.+:
32.appropriateness 适当性 7Q/H+)
33.accounting estimate 会计估计 (`4&