mOo`ZcTU A[G0 .>Wk 1.audit
审计 _AV1WS;^^8 zX5!vaEv 2.attestation 鉴证
%6Q4yk !$2Z-! 3.credibility 可信赖程度
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jF`BjxrG 4.audit of financial statements 财务报表
审计 l1ZY1#%j 01!s"wjf 5.agreed-upon procedures 执行商定程序
T0)4v-EO \txbhWN 6.high levels of assurance 高水平保证
( mxT2"fC B1]bRxwn? 7.compilation 编制
Li*eGlId *5bLe'^\|K 8.reliability 可靠性
\xg]oKbn ?!qY,9lhH 9.relevance 相关性
'mI'dG f%5zBYCgC 10.professional skepticism 职业谨慎
G!4(BGx& $/Aj1j`"9+ 11.objectivity 客观性
1[_mEtM:]B V"cKJ;s 12. professional competence 专业胜任能力
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cb6??H TW !&p"Us+ 14.audit engagement letter 业务约定书
9&<x17' .^J2.>. 15.recurring audit 连续审计
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$mF_,| j}b\Z9)! 17.change
CPA 更换
注册会计师 9@Cv5L?p\ R^{)D3 18.the existing CPA 现任注册
会计师
)M2F4[vcb x8GJY~:SW 19.the successor CPA 后任注册
会计师 ZiLj=bh JTi!Xu5Jq 20.the preceding CPA前任
注册会计师 m%?V7-9!k \.
M*lqI 21.issue the audit report 出具审计报告
bLt.O(T} mf'V) 22.expert 专家
NnVnUgx 6(PM'@i 23.the board of directors 董事会
`6+"Z=: Z"unF9`"1 24.knowledge of the entity‘ s business 了解被审计单位情况
`est|C '+ &^4++ 25.assess material misstatement risks评估重大错报风险
CdL< *AH HSq}7S&U 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
U`hY{E; j65<8svl 27.a general knowledge of —— 初步了解―――的情况
KZPEG!-5 "Ks,kSEzu 28.a more knowledge of—— 进一步了解的情况
@JdZ5Q 7gRgOzWfV 29.the prior year‘s working papers 以前年度
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[9:9Ql_h +}jJ&Z9) 30.minutes of meeting 会议纪要
s+>:,U<A BT}&Y6 31.business risks 经营风险
W456!OHa n_'{^6*O 32.appropriateness 适当性
A_KW(;50 I}R0q 33.accounting estimate 会计估计
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k5]j.V2f utr:J 35.going concern assumption 持续经营假设
\l~*PG2 1^gl}^|B 36.audit plan 审计计划
qP<Lr)nUH 6-O_\Cq8 37.significant audit areas 重点审计领域
4*$G & TX ->N8#XH2= 38.error 错误
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JchSMc.9 23gPbtq/ 40.modified or additional procedures 修改或追加审计程序
oY, %Iq u{L!n$D7 41.misappropriation of assets 侵占资产
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Ha)ANAD 42.transactions without substance 虚假交易
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X|h) 43.unusual pressures 异常压力
7%sdtunf` J`2"KzR0w" 44.the suspected noncompliance 涉嫌存在违法行为
0]4(:(B 0V?F'<qy 45.materialiy 重要性
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*z7dl5xJ 47.approach the materiality level 接近重要性水平
/t(C>$ }p t%8d-+$ 48.an acceptably low level 可接受水平
I|Gp$uq _ x#:| }pR 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
Sf8{h|71 A@Dw<.&_I 50.misstatements or omissions 错报或漏报
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