#$[}JiuL/ 2{E"#}/ 1.audit
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DpW5Dc k3wAbGp 2.attestation 鉴证
0QxE6>xL= J< U,~ra\ 3.credibility 可信赖程度
To"J>:l `upxM0gc 4.audit of financial statements 财务报表
审计 {g(-C& %VD>S 5.agreed-upon procedures 执行商定程序
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Xi.OGl ry%Fs&V*> 6.high levels of assurance 高水平保证
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7.compilation 编制
W;Ei>~E h!L6NS_Q, 8.reliability 可靠性
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Ce0YO~I 9.relevance 相关性
CgO&z<A!& u`2[V4=L 10.professional skepticism 职业谨慎
?yq1\G)] It/IDPx4ga 11.objectivity 客观性
C`0; R~R ?0aq 12. professional competence 专业胜任能力
oG_-a(N oJEUNgY& 13.Senior/CPA-in-charge 项目经理
aA-gl9 'sCj|=y2Qc 14.audit engagement letter 业务约定书
h NCoX*icd V@"Y"}4n4 15.recurring audit 连续审计
&gL &@';, |4@su"OA 16.the client 委托人
(7qdrAeP +=/FKzT< 17.change
CPA 更换
注册会计师 GrB+Y!{{ *uq}jlD`! 18.the existing CPA 现任注册
会计师
Do&/+Ssnu 0ThX1)SH 19.the successor CPA 后任注册
会计师 e5 ?;{H ?U`~,oI0 20.the preceding CPA前任
注册会计师 1[;~>t@C :sY pZX1 21.issue the audit report 出具审计报告
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&7 YTz3aj I,@f*o 23.the board of directors 董事会
9"H]zfW dSkW[r9Z%l 24.knowledge of the entity‘ s business 了解被审计单位情况
z[I3k l?N|Gj;ZFZ 25.assess material misstatement risks评估重大错报风险
w<ol$2&B ;=FSpZ@ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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W[D 27.a general knowledge of —— 初步了解―――的情况
w)hH8jx{ |Ts|>"F' 28.a more knowledge of—— 进一步了解的情况
H.HXwN/x POtj6 ?a 29.the prior year‘s working papers 以前年度
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: ;nvqb d xSQ:#o=8G 30.minutes of meeting 会议纪要
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6tPgFa#N 31.business risks 经营风险
GYX/G>-r H40~i=. 32.appropriateness 适当性
MeHlxI 8pQx6QE 33.accounting estimate 会计估计
'V=i;2mB* cF[L6{Oe 34.management representations 管理层声明
P@m_tA% R3;,EL{H& 35.going concern assumption 持续经营假设
W]]@pbG"H\ YQ&Ww|xe 36.audit plan 审计计划
.@3 q;^Q1[Ari 37.significant audit areas 重点审计领域
u]W$'MyY Gd:TM]rJ 38.error 错误
=peodj^ 3q!hY 39.fraud舞弊
9\_^"5l TJHab;7F 40.modified or additional procedures 修改或追加审计程序
,-11w7y\ /YP,Wfd% 41.misappropriation of assets 侵占资产
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