G![1+2p:Tq QWP_8$Q 1.audit
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*LhR$(F( 4v?S`w:6 3.credibility 可信赖程度
eeX>SL5'i "{:*fI;! 4.audit of financial statements 财务报表
审计 kR_[p._ FJ[(dGKeE 5.agreed-upon procedures 执行商定程序
Gce_gZH7{ ;}PL/L$L6; 6.high levels of assurance 高水平保证
7)]G"m{ Fq3;7Cq=hD 7.compilation 编制
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aEy 2KX *x_- 8.reliability 可靠性
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9.relevance 相关性
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^JgdW 10.professional skepticism 职业谨慎
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$wr 11.objectivity 客观性
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9G _1Eyqh`oh 12. professional competence 专业胜任能力
=wQ=` R3<+z 13.Senior/CPA-in-charge 项目经理
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:(F 14.audit engagement letter 业务约定书
.6hH}BM ~+g5?y 15.recurring audit 连续审计
,s)H% Psv!`K 16.the client 委托人
$OO[C={v[ c2U>89LlZ 17.change
CPA 更换
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h08 E5dXu5+ye 18.the existing CPA 现任注册
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t>[r88v ~DD/\V 19.the successor CPA 后任注册
会计师 'ZDclz9} K$Ph$P@ 20.the preceding CPA前任
注册会计师 4M]8po/; :8ZxO wwv 21.issue the audit report 出具审计报告
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Vh<`MS0X U!5@$Fu 24.knowledge of the entity‘ s business 了解被审计单位情况
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yo S;NXOsSu 25.assess material misstatement risks评估重大错报风险
u%pief i_MI!o 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
Q^k#?j# oxzNV&D[{` 27.a general knowledge of —— 初步了解―――的情况
L`#+ZLo jz)H?UuDY 28.a more knowledge of—— 进一步了解的情况
V~=)#3]`[ S|[UEU3FpB 29.the prior year‘s working papers 以前年度
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aPC!M4# ?Z=v&d[o) 30.minutes of meeting 会议纪要
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i5Q T)u w2 31.business risks 经营风险
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> 32.appropriateness 适当性
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6`g Bag#An1 33.accounting estimate 会计估计
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q0~_D8e, 34.management representations 管理层声明
,B2-'O wGvgMZ ]?' 35.going concern assumption 持续经营假设
Q-F9oZ*0 j1ZFsTFMWp 36.audit plan 审计计划
my1kF%? {UcItLjY 37.significant audit areas 重点审计领域
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*Z<c5d 38.error 错误
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P0wowL lQ/XJw 40.modified or additional procedures 修改或追加审计程序
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U18)y 42.transactions without substance 虚假交易
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qN@a<row&~ 43.unusual pressures 异常压力
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E22 Y9;Mey*oW 45.materialiy 重要性
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PAHlj,n) yUO|3ONT 47.approach the materiality level 接近重要性水平
7g)3\C u7?juI#Cl 48.an acceptably low level 可接受水平
yf) `jPM1< |xVCl<{F% 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
ImY.HB^& >Mw &Tw}o 50.misstatements or omissions 错报或漏报
3Mx@ bSf(DSqx 51.aggregate 总计
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2HXKz7da \'Ta8 53.adjust the financial statements 调整财务报表
n*Vd<m;w #[y<h3f] 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
pm]DxJ@ pFTlhj)1 56.detection risk 检查风险
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