1.audit 审计 `xLsD}32
2.attestation 鉴证 =#Sw.N
3.credibility 可信赖程度 |NZi2Bu
4.audit of financial statements 财务报表审计 g2|Myz)
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 ?l/6DT>e
7.compilation 编制 ~{/M_
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8.reliability 可靠性 wS*r<zj
9.relevance 相关性 ?[Lk]A&"L2
10.professional skepticism 职业谨慎 P[
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11.objectivity 客观性 noxJr/A]
12. professional competence 专业胜任能力 -<s Gu9
13.Senior/CPA-in-charge 项目经理 1n8[
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14.audit engagement letter 业务约定书 PR.3EL
15.recurring audit 连续审计 w+R/>a(]
16.the client 委托人 4f[%Bb
17.change CPA 更换注册会计师 CLrX!JV>
18.the existing CPA 现任注册会计师 #{q.s[g*+1
19.the successor CPA 后任注册会计师 k
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20.the preceding CPA前任注册会计师 8Agg%*Qs}
21.issue the audit report 出具审计报告 'ztOl`I5V
22.expert 专家 qgrJi +WZ
23.the board of directors 董事会 p"ytt|H
24.knowledge of the entity‘ s business 了解被审计单位情况 P }sr
25.assess material misstatement risks评估重大错报风险 &