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注会《审计》英语常用词汇 (r$QQO)/
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1.audit 审计 jX
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2.attestation 鉴证 *wK7qS~VB2
3.credibility 可信赖程度 >s"kL^
4.audit of financial statements 财务报表审计 U%_6'5s{^
5.agreed-upon procedures 执行商定程序 BG2Z'WOH
6.high levels of assurance 高水平保证 j:'!P<#
7.compilation 编制 +/2:
8.reliability 可靠性 =!PUKa3f<
9.relevance 相关性 }}~ t!/x
10.professional skepticism 职业谨慎
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11.objectivity 客观性 v9vY#W
12. professional competence 专业胜任能力 yy$
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13.Senior/CPA-in-charge 项目经理 ?&r>`H E
14.audit engagement letter 业务约定书 _JXb|FIp
15.recurring audit 连续审计 ED
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16.the client 委托人 "=XRonQZ
17.change CPA 更换注册会计师 >`+-Yi$(\
18.the existing CPA 现任注册会计师 6Pu5 k;H
19.the successor CPA 后任注册会计师 aFwfF^\(|,
20.the preceding CPA前任注册会计师 J
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21.issue the audit report 出具审计报告 VWcR@/3
22.expert 专家 &\s>PvnquX
23.the board of directors 董事会 S]&7
24.knowledge of the entity‘ s business 了解被审计单位情况 &|)
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25.assess material misstatement risks评估重大错报风险 <