1.audit 审计 5s /fBS
2.attestation 鉴证 B%L dH
3.credibility 可信赖程度 nQHQVcDs8
4.audit of financial statements 财务报表审计 ?Dr_WFN
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5.agreed-upon procedures 执行商定程序 Z(~v{c %<
6.high levels of assurance 高水平保证 [k<w'n*
7.compilation 编制 q]^Q?r<g::
8.reliability 可靠性 [f8mh88r
9.relevance 相关性 hFiJHV
10.professional skepticism 职业谨慎 }O7!>T
11.objectivity 客观性 P
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12. professional competence 专业胜任能力 oiKY2.yW
13.Senior/CPA-in-charge 项目经理 Bh%Yu*.f
14.audit engagement letter 业务约定书 RaX:&PE
15.recurring audit 连续审计 [VL+X^
16.the client 委托人 pOmHxFOOK
17.change CPA 更换注册会计师 9 M<
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18.the existing CPA 现任注册会计师 Z~s"
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19.the successor CPA 后任注册会计师 P c'0.4
20.the preceding CPA前任注册会计师 r ?e''r
21.issue the audit report 出具审计报告 (Y[q2b
22.expert 专家 }zE
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23.the board of directors 董事会 0|L%)'F
24.knowledge of the entity‘ s business 了解被审计单位情况 1>"Yw|F-|3
25.assess material misstatement risks评估重大错报风险 &%infPI'
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 ?T (
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