1.audit 审计 }(O
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2.attestation 鉴证 xgnt)&7T
3.credibility 可信赖程度 (/tbe@<
4.audit of financial statements 财务报表审计 FC/m,D50oI
5.agreed-upon procedures 执行商定程序 *A;~~SQ
6.high levels of assurance 高水平保证 >jRz4%
7.compilation 编制 b78'yM&
8.reliability 可靠性 *ZF7m_8u{
9.relevance 相关性 L]9uY
10.professional skepticism 职业谨慎 9bq#&~+
11.objectivity 客观性 j+w*Absh
12. professional competence 专业胜任能力 fG2\p&z
13.Senior/CPA-in-charge 项目经理 _
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14.audit engagement letter 业务约定书 VQ{}S $jQ
15.recurring audit 连续审计 _(TavL>l
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16.the client 委托人 c7L#f=Ot?
17.change CPA 更换注册会计师 p!|ok#sW
18.the existing CPA 现任注册会计师 ]aXCi"fMs
19.the successor CPA 后任注册会计师 U}_l]gNn
20.the preceding CPA前任注册会计师 /`?i&\C3r
21.issue the audit report 出具审计报告 OjJKloy'
22.expert 专家 ?)'j;1_=E3
23.the board of directors 董事会 _<=U.T`
24.knowledge of the entity‘ s business 了解被审计单位情况 W9t%:wF
25.assess material misstatement risks评估重大错报风险 &5)Kg%r
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |wQ|h$|
27.a general knowledge of —— 初步了解―――的情况 Fpzps!(;=
28.a more knowledge of—— 进一步了解的情况 _t'Kj\
29.the prior year‘s working papers 以前年度工作底稿 `.>2h}op
30.minutes of meeting 会议纪要 vZq7U]RW
31.business risks 经营风险 !!%vs
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32.appropriateness 适当性 C>4y<