1.audit 审计 Tb~(?nY5
2.attestation 鉴证 >Rx^@yQ!+z
3.credibility 可信赖程度 nh,N(t9
4.audit of financial statements 财务报表审计 lSQANC'
5.agreed-upon procedures 执行商定程序 X0p=jBye~>
6.high levels of assurance 高水平保证 whxE[Xnv
7.compilation 编制 {3`9A7bG
8.reliability 可靠性 ~`
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9.relevance 相关性 /Nb&e
10.professional skepticism 职业谨慎 2NI3&;{4
11.objectivity 客观性 Rs5G5W@"A
12. professional competence 专业胜任能力 !`Bb[BTf
13.Senior/CPA-in-charge 项目经理 TRX; m|
14.audit engagement letter 业务约定书 6g( 2O[n.
15.recurring audit 连续审计 4,TS1H
16.the client 委托人 D4;V8(w=#
17.change CPA 更换注册会计师 4l>/6LNMF
18.the existing CPA 现任注册会计师 kS3wa3bT
19.the successor CPA 后任注册会计师 |o=eS&)
20.the preceding CPA前任注册会计师 S}ZM;M
21.issue the audit report 出具审计报告 ;o"}7'4*R%
22.expert 专家 [ @&
23.the board of directors 董事会 +7d%)t
24.knowledge of the entity‘ s business 了解被审计单位情况 f;
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25.assess material misstatement risks评估重大错报风险 g]z,*d
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 TfVB~"&