n34d"l3 I[06R 1.audit
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( 2.attestation 鉴证
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Ym-mfWo^# 5!6iAS+I 4.audit of financial statements 财务报表
审计 p .~5k -)ri,v{:c 5.agreed-upon procedures 执行商定程序
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<D $qoal 6.high levels of assurance 高水平保证
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L ${t$:0R,h 7.compilation 编制
UG]5Dxk ]h=y 8.reliability 可靠性
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%<Q Bq,Pk5b 9.relevance 相关性
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^ 10.professional skepticism 职业谨慎
gi? wf X5Y. o& 11.objectivity 客观性
U!lWP#m Qeq=4Nq 12. professional competence 专业胜任能力
bh5C $yFR{_] 13.Senior/CPA-in-charge 项目经理
:|ytw=3> ;Qlb].td 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
o107. s ~~,#<g[ 16.the client 委托人
iSMVV<7 3KKq1][ 17.change
CPA 更换
注册会计师 #t">tL d\ Xijy 18.the existing CPA 现任注册
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Q(hAV Wb{8WPS 19.the successor CPA 后任注册
会计师 '&y+,2?;Y[ 0 n)UvJ 20.the preceding CPA前任
注册会计师 l_&T)Ei 5PKdMEK|q 21.issue the audit report 出具审计报告
G^\.xk] *&F~<HC2+ 22.expert 专家
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8qq'q"g G4f%=Z 24.knowledge of the entity‘ s business 了解被审计单位情况
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_C,\ _M[T8 "e( 25.assess material misstatement risks评估重大错报风险
?uE@C3 e /gLi(Uw 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
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x#tP)5n?s* 7t/C:2^& 28.a more knowledge of—— 进一步了解的情况
!~f!O"n)3r mk?F+gh 29.the prior year‘s working papers 以前年度
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8.D9OpU n{.SNipU 30.minutes of meeting 会议纪要
d?OsVT;U izP>w*/nO 31.business risks 经营风险
;c>IM] &28%~&L 32.appropriateness 适当性
ljO t~@Ea PPj0LFA 33.accounting estimate 会计估计
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By : ;jT@eBJ 34.management representations 管理层声明
dmE.yVI"O +C9l7 q 35.going concern assumption 持续经营假设
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z3KoO & 36.audit plan 审计计划
G9a6 $K)b }JBLzk5| 37.significant audit areas 重点审计领域
F%q}N,W ;PX>] r5U0 38.error 错误
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39.fraud舞弊
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5N3%j Q.L.B7'e7 40.modified or additional procedures 修改或追加审计程序
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$"x~p1P y[sO0u\ 42.transactions without substance 虚假交易
i;}mIsNBY 3 n=ftkI 43.unusual pressures 异常压力
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