%Rr_fSoV As^eL/m2L 1.audit
审计 N(J#<;!yb bYhG`1,$-a 2.attestation 鉴证
n^qwE e iH&<AH 3.credibility 可信赖程度
#1}%=nAsi EUgKJ=jw 4.audit of financial statements 财务报表
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( 5.agreed-upon procedures 执行商定程序
|?f~T"|> UIIsgNca 6.high levels of assurance 高水平保证
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X kxA T 7.compilation 编制
wF6a*b@v .p'McCV= 8.reliability 可靠性
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$ zK 10.professional skepticism 职业谨慎
w'xPKO$bzR 4/S3hH 11.objectivity 客观性
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I-CC[ HG5E,^1n 12. professional competence 专业胜任能力
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2Mw` 13.Senior/CPA-in-charge 项目经理
RR/?"d?& ose)\rM' 14.audit engagement letter 业务约定书
rJ6N'vw> &wkbr2P 15.recurring audit 连续审计
,^v_gc <{Rz1CMc 16.the client 委托人
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j+UG =gd~rk9 17.change
CPA 更换
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DYeW }C=+Tn 18.the existing CPA 现任注册
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LiGECqWBa' Kj4L PG 19.the successor CPA 后任注册
会计师 oHV!>K_D ] J|#WtS 20.the preceding CPA前任
注册会计师 Q+U" % k&u5`F 21.issue the audit report 出具审计报告
9:E.Iy 6mIRa(6V 22.expert 专家
LzEH&y_O \x8'K 23.the board of directors 董事会
o6:]Hvqjr "p>kiNu 24.knowledge of the entity‘ s business 了解被审计单位情况
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b)83mH} 25.assess material misstatement risks评估重大错报风险
[zCKJR G*zhy!P 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
UH5A;SrTqR 7Mh!@Rd_V 27.a general knowledge of —— 初步了解―――的情况
'|&?$g(\h B6!ni@$M8X 28.a more knowledge of—— 进一步了解的情况
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*AE&Y axkNy}ct 29.the prior year‘s working papers 以前年度
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ORIXcj] &?9~e>.OS 30.minutes of meeting 会议纪要
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G 31.business risks 经营风险
5J6~]J T&E'MB 32.appropriateness 适当性
r!p:73L8 d}^hZ8k| 33.accounting estimate 会计估计
ofCN[u qcBamf 34.management representations 管理层声明
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JOD+~ 35.going concern assumption 持续经营假设
u&o<>d;) <7MxI@\ 36.audit plan 审计计划
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'joJEo 37.significant audit areas 重点审计领域
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qI2&a$Zb$ wJWofFz 39.fraud舞弊
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XE> Y0o{@)Y: 40.modified or additional procedures 修改或追加审计程序
90a!_8o -9q3]nmT( 41.misappropriation of assets 侵占资产
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`[T0X 42.transactions without substance 虚假交易
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