1、精选文档1 .audit 审计2 .attestation 鉴证3 .credibility 可信赖程度4 .audit of financial statements 财务报表审计5 .agreed-upon procedures 执行商定程序6 .high levels of assurance 高水平保证7 .compilation 编制8 .reliability 可靠性9 .relevance 相关性10 .professional skepticism 职业谨慎11 .objectivity 客观性12. professional competence 专业胜任能力13.Senio
2、r/CPA-in-charge 项目经理14 .audit engagement letter 业务约定书15 .recurring audit 连续审计16 .the client 委托人17 .change CPA 更换注册会计师18 .the existing CPA 现任注册会计师19 .the successor CPA 后任注册会计师20 .the preceding CPA 前任注册会计师21 .issue the audit report 出具审计报告22 .expert 专家23 .the board of directors 董事会24 .knowledge of the
3、entity sbUginfeSS#单位情况25 .assess material misstatement risks 评估重大错报风险26 .detemine the nature，timing and extent of theaudit procedures 确定审计程序的性质、时间和范围27 .a general knowledge of 初步了解 的情况28 .a more knowledge of 进一步了解的情况29 .the prior year s working papers度工作底稿30 .minutes of meeting 会议纪要31 .business risk
4、s 经营风险32 .appropriateness 适当性33 .accounting estimate 会计估计34 .management representations 管理层