CL|d> -lY,lC>{ 1.audit
审计 -Qy@-s $ =.`:jZG 2.attestation 鉴证
`K7UWtp /Hs\`Kg"! 3.credibility 可信赖程度
!.G knDT bJ"}-s+Dx 4.audit of financial statements 财务报表
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rNK<p3=7) \N%L-%^ 6.high levels of assurance 高水平保证
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9!4 DL*&e|:q 8.reliability 可靠性
[;C|WTYSL 4C#r=Uw` 9.relevance 相关性
Z=m5V (9 }Ug O$1 10.professional skepticism 职业谨慎
43}uW,P .iV-Y *3< 11.objectivity 客观性
Lp7h'|]u H %Dcp#k 12. professional competence 专业胜任能力
j0b>n#e7 N!//m?} 13.Senior/CPA-in-charge 项目经理
hcqg94R#_ hAV@/oQ 14.audit engagement letter 业务约定书
0;L.h|R T( S l`F` 15.recurring audit 连续审计
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g9Grk fB)S: f| 16.the client 委托人
uhm3}mWv =E$B0^_2RC 17.change
CPA 更换
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会计师
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会计师 9'=ZxV I vX+yU 20.the preceding CPA前任
注册会计师 nh]HEG0CZJ |\U 5m6 q 21.issue the audit report 出具审计报告
}0C v J4 \>tx:;D3 22.expert 专家
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3 (]nX:t 23.the board of directors 董事会
sE])EwZ #0f6X,3 24.knowledge of the entity‘ s business 了解被审计单位情况
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]`u> 25.assess material misstatement risks评估重大错报风险
'-BD.^!! g_JSgH!4 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
pE {yVs zGwM# - 27.a general knowledge of —— 初步了解―――的情况
[a!)w@I: 3=("vR`! 28.a more knowledge of—— 进一步了解的情况
1'%n?\OK66 HPXJRQBE 29.the prior year‘s working papers 以前年度
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iHT=ROL e0M'\'J 30.minutes of meeting 会议纪要
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!{\@- )~CNh5z6Y 31.business risks 经营风险
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32.appropriateness 适当性
X4JSI%E Khh}flRy 33.accounting estimate 会计估计
b"nD5r 6!C>J#T 34.management representations 管理层声明
%R<xe.X XM) 35.going concern assumption 持续经营假设
`PT'Lakf;3 G8.nKoHv7x 36.audit plan 审计计划
NcX`*18 NpxgF<G 37.significant audit areas 重点审计领域
92ngSaNC @V Sr'?7- 38.error 错误
_h I81Lzq 2AW*PDncxP 39.fraud舞弊
{TvB3QOsj P9x':I$ 40.modified or additional procedures 修改或追加审计程序
v\+`n^= 8H,k0~D 41.misappropriation of assets 侵占资产
8v)iOPmDC vwzElZ{C:v 42.transactions without substance 虚假交易
|_hIl(6F5N M[C)b\ 43.unusual pressures 异常压力
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'j,|^< 44.the suspected noncompliance 涉嫌存在违法行为
V@nZ_. Q)=2%X 45.materialiy 重要性
C%|m[,Gx m%b#B>J,n 46.exceed the materiality level 超过重要性水平
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WtC&Qyuq JL[!8NyU 48.an acceptably low level 可接受水平
Hp*N% dU2:H} 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
HP\5gLVXY 5z:#Bl-,L 50.misstatements or omissions 错报或漏报
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NieNfurG% TiR00#b 52.subsequent events 期后事项
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|&_gV 53.adjust the financial statements 调整财务报表
B=%x#em f@k.4aS 54.perform additional audit procedures 实施追加的审计程序
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?*h\NaB 55.audit risk 审计风险
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