[9~Bau 2YdMsu~ 1.audit
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E" {Z3B#,V(g 2.attestation 鉴证
{(Drw~/@ | ?~-k[| 3.credibility 可信赖程度
z#SBt`c 8 POrD8B 4.audit of financial statements 财务报表
审计 C5\bnk{ }rxFX 5.agreed-upon procedures 执行商定程序
IFH%R>={ oXK`=.\ 6.high levels of assurance 高水平保证
|Xlc2?e G5 Y 8]N 7.compilation 编制
IO/2iSbW q!$?G]-% 8.reliability 可靠性
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? 8-_ "/[-U;ck 10.professional skepticism 职业谨慎
^g$k4 [kMXr'TyPX 11.objectivity 客观性
L/1?PM iXqc$!lTH 12. professional competence 专业胜任能力
6,7Fl=< '{@hBB+ D 13.Senior/CPA-in-charge 项目经理
#'mb9GWD3 K@Twiw~rB 14.audit engagement letter 业务约定书
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WOl /iQ}DbtRb 15.recurring audit 连续审计
uB>NwCL; KIps{_J[< 16.the client 委托人
Hz`rw\\Xq $h`?l$jC(@ 17.change
CPA 更换
注册会计师 G9<pYt{: @`t)ly#N 18.the existing CPA 现任注册
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ZsirX~W< |qE"60&"} 19.the successor CPA 后任注册
会计师 #?k$0|60 @sO*O4os> 20.the preceding CPA前任
注册会计师 72GXgah f9cS^v_: 21.issue the audit report 出具审计报告
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.;u(uB;J6 NDm@\<MIzB 23.the board of directors 董事会
{d.`0v9h ?C(Z\"IX 24.knowledge of the entity‘ s business 了解被审计单位情况
|xG|HJm, L,!Z 25.assess material misstatement risks评估重大错报风险
xAMj 16ZF C0[Rf.* 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
;_R;P;< ,--/oP 27.a general knowledge of —— 初步了解―――的情况
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.7ESPr 28.a more knowledge of—— 进一步了解的情况
Q*+@"tk< Fl>v9%A 29.the prior year‘s working papers 以前年度
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F'lG=c3N oJVpNE[3] 30.minutes of meeting 会议纪要
?d%+85 cpz}!D 31.business risks 经营风险
;XSRG*3j~4 )/PvaL 32.appropriateness 适当性
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(I2e fz31di9$ 33.accounting estimate 会计估计
9-eYCg7C| =\e}fyuK 34.management representations 管理层声明
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.!RBhLH_g JXUnhjB,B 36.audit plan 审计计划
3}= .7qm 8Y3c,p/gS> 37.significant audit areas 重点审计领域
S;M'qwN z11;r]VI 38.error 错误
Kg=TPNf"$ 8kXbyKX[b 39.fraud舞弊
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c!T^JZBb 40.modified or additional procedures 修改或追加审计程序
`sQ\j Nu Yr-a8aSTE5 41.misappropriation of assets 侵占资产
ePa:_?( }]>[FW 42.transactions without substance 虚假交易
$TU=^W)X 4,tMaQ 43.unusual pressures 异常压力
JQYIvo1,Q kXzm 44.the suspected noncompliance 涉嫌存在违法行为
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