Ucx"\/" <4LW.q 1.audit
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RJo] 2.attestation 鉴证
,i jB3J TU6(Q,Yi| 3.credibility 可信赖程度
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j6 )x,/+R]{8l 4.audit of financial statements 财务报表
审计 `fuQt4 YQ$LU\: 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
Gx7bV}&PN Z2U6<4?1% 7.compilation 编制
n^q%_60H &cWC&Ws" 8.reliability 可靠性
BM~6P|&qD ew \WV" 9.relevance 相关性
4tEAi4H|`@ y6dQ4Whv& 10.professional skepticism 职业谨慎
rB|1<jR f\rE{% 11.objectivity 客观性
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L9g*q/} }4g$aTc 12. professional competence 专业胜任能力
ih|;H:"^ R XCjYzt 13.Senior/CPA-in-charge 项目经理
#bJp)&LO _dY5qW1p 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
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#X#i 16.the client 委托人
h<Ct[46,S ~_hA{$ 17.change
CPA 更换
注册会计师 Ma'#5)D :?}mu1 18.the existing CPA 现任注册
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TCFr-*x B^!-%_q 19.the successor CPA 后任注册
会计师 +I\54PBws ]h#QA; 20.the preceding CPA前任
注册会计师 m2H?VY.^K ny%$BQM= 21.issue the audit report 出具审计报告
J)^F F [Lg,} 22.expert 专家
I94-#*~I mrq,kwM 23.the board of directors 董事会
-dWg1`; {{Qbu}/@ 24.knowledge of the entity‘ s business 了解被审计单位情况
Z4X, D`s 1S(n3(KRk$ 25.assess material misstatement risks评估重大错报风险
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P{ r7sA;Y\ 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
0~EGrEt Zb&pH~ 7 27.a general knowledge of —— 初步了解―――的情况
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:b6}? 28.a more knowledge of—— 进一步了解的情况
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k=|TE 29.the prior year‘s working papers 以前年度
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d&+0JI< H0!$aO 30.minutes of meeting 会议纪要
F\hVunPVx LXWI'nxV 31.business risks 经营风险
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1s= 32.appropriateness 适当性
o<J6KTLv 6O/c%1VHA3 33.accounting estimate 会计估计
&S`g& j74hWz+p4 34.management representations 管理层声明
m ?; ?I]` :5['V#(o 35.going concern assumption 持续经营假设
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5#L,Y{ ZW9OPwV 36.audit plan 审计计划
B;F~6i 2y \ogF 37.significant audit areas 重点审计领域
qo$ls\[X RJUIB 38.error 错误
D)pTE?@W' Zxd*%v; 39.fraud舞弊
}JWkV1 SB08-G2 40.modified or additional procedures 修改或追加审计程序
c_CVZR? xkw=os 41.misappropriation of assets 侵占资产
5~/EAK` L&y"oAp< 42.transactions without substance 虚假交易
?G,gPb t,dm3+R 43.unusual pressures 异常压力
|`?& M|j=J{r 44.the suspected noncompliance 涉嫌存在违法行为
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<qi&* `Oi#`lC\ 45.materialiy 重要性
UlXxG| *Ti"8^`6 46.exceed the materiality level 超过重要性水平
<YtjE!2 52 Qr 47.approach the materiality level 接近重要性水平
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