4en[!* -NGY+1 1.audit
审计 3){ /u$iH. ep>*]' 2.attestation 鉴证
cNZuwS~, 2WE_NEpJI 3.credibility 可信赖程度
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E(P1 pdUrVmW "' 4.audit of financial statements 财务报表
审计 1O"7%Pvw MdV-;uf 5.agreed-upon procedures 执行商定程序
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[7]Kvb2t 60c cQ7= 8.reliability 可靠性
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5xtIez]x? ?`#)JG,A7 10.professional skepticism 职业谨慎
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Hpo7diBE 3GqvL_ 12. professional competence 专业胜任能力
-HutEbkjx ;-Fr^|do y 13.Senior/CPA-in-charge 项目经理
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A2LqBirkl J{<,V\t) 15.recurring audit 连续审计
r\-Mj\$- *.nC'$-2r 16.the client 委托人
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注册会计师 ~?T*D* sq1Z;l31" 18.the existing CPA 现任注册
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注册会计师 ky*-THS YaI8hj@} 21.issue the audit report 出具审计报告
ME4Ir sz}YXR=m 22.expert 专家
Hry*.s - 9,g &EnvG 23.the board of directors 董事会
vl+vzAd /|v:$iH,C 24.knowledge of the entity‘ s business 了解被审计单位情况
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^R<g Twi:BI`. 25.assess material misstatement risks评估重大错报风险
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>[{W 0`y;[qAG[ 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
$#E?`At{I N&ZIsaK,j 27.a general knowledge of —— 初步了解―――的情况
rBG8.E36J nW?DlECo? 28.a more knowledge of—— 进一步了解的情况
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;E"ov] 29.the prior year‘s working papers 以前年度
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3%c{eZxG= 57W4E{A 30.minutes of meeting 会议纪要
c}(fmJB&( DY]\@<ez 31.business risks 经营风险
:{2exu I |@'2z2 32.appropriateness 适当性
wbg_%h: B]jI^(P 33.accounting estimate 会计估计
,#;%ILF4% ra#s!m1 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
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57:Wh=x #IH7WaN 37.significant audit areas 重点审计领域
+Ja9p NY]`1yy 38.error 错误
Sg$14B GMLDmTV 39.fraud舞弊
F^Q[P4>m\ ,":l >0P[ 40.modified or additional procedures 修改或追加审计程序
)./pS~ L_$M9G|5n 41.misappropriation of assets 侵占资产
G}.t!" doJ\7c5uU 42.transactions without substance 虚假交易
;Kb]v\C: NUB 3L 43.unusual pressures 异常压力
ZT@a2:& ?9<byEO%M 44.the suspected noncompliance 涉嫌存在违法行为
f#9DU}2m +;nADl+Q 45.materialiy 重要性
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~c8Z9[QW P(N$U^pj 47.approach the materiality level 接近重要性水平
0:<dj:%M 7=jeq|&kN 48.an acceptably low level 可接受水平
b.jxkx\nt Mk-C' 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
e[D'0L !wl3}]q 50.misstatements or omissions 错报或漏报
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v&CKtk!3{ w`~j(G4N 52.subsequent events 期后事项
nr/^HjMV 71GLqn? 53.adjust the financial statements 调整财务报表
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