1.audit 审计 !`?*zf
2.attestation 鉴证 /4PV<
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3.credibility 可信赖程度 a}MSA/K(
4.audit of financial statements 财务报表审计 cq
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5.agreed-upon procedures 执行商定程序 yUzpl[*e^o
6.high levels of assurance 高水平保证 6`Af2Y_
7.compilation 编制 9py*gN#
8.reliability 可靠性 }qOj^pkJ
9.relevance 相关性 vTY+J$N__
10.professional skepticism 职业谨慎 j=~c(
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11.objectivity 客观性 _MC\\u/C/
12. professional competence 专业胜任能力 s j{i
13.Senior/CPA-in-charge 项目经理 ?go+oS^
14.audit engagement letter 业务约定书 N++
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15.recurring audit 连续审计 C|W\qXCqu
16.the client 委托人 TwZASn]o
17.change CPA 更换注册会计师 4tv}V:EO
18.the existing CPA 现任注册会计师 cy-Bhk0H
19.the successor CPA 后任注册会计师 l.Qv9Ll|b
20.the preceding CPA前任注册会计师 x O~t
21.issue the audit report 出具审计报告 DHlCus=ic
22.expert 专家 l3C%`[MB
23.the board of directors 董事会 Z U^dLN-N
24.knowledge of the entity‘ s business 了解被审计单位情况 UBy<
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25.assess material misstatement risks评估重大错报风险 WfDpeXdO
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 Vx6/Rehj
27.a general knowledge of —— 初步了解―――的情况 N1O.U"L;
28.a more knowledge of—— 进一步了解的情况 b7_uT`<
29.the prior year‘s working papers 以前年度工作底稿 5VG[FY6Pl
30.minutes of meeting 会议纪要 &hb:
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31.business risks 经营风险 bijE]:<AE7
32.appropriateness 适当性 ufekhj
33.accounting estimate 会计估计 &