@89I#t6A. 6Hwxx5>r 1.audit
审计 9Eg&CZ,9$D SF^x=[ir 2.attestation 鉴证
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Cm\z9F 3.credibility 可信赖程度
T/5"}P` p qeL%="p; 4.audit of financial statements 财务报表
审计 /VO^5Dnb $3 4j6;oN 5.agreed-upon procedures 执行商定程序
oIR.|=Hk{ \yG`Sfu2 6.high levels of assurance 高水平保证
wyzOcx>M ]\BUoQ7I/ 7.compilation 编制
)\0q_a f^?uY8< 8.reliability 可靠性
.'/l'> {i>Jfl]G} 9.relevance 相关性
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:EW>Fq%i 10.professional skepticism 职业谨慎
\?&Au V&[eSVY? 11.objectivity 客观性
U CRAw3= -`Q}tg>cT 12. professional competence 专业胜任能力
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>6) 13.Senior/CPA-in-charge 项目经理
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:^'x*} 14.audit engagement letter 业务约定书
4P%m>[ xnbsg!`;7W 15.recurring audit 连续审计
9U^$.Lb ue6d~8& 16.the client 委托人
^=0$ ,H39V+Y* 17.change
CPA 更换
注册会计师 -72j:nk CZ3].DA|z 18.the existing CPA 现任注册
会计师
nJT4w|Yx RqLNp?V% 19.the successor CPA 后任注册
会计师 ]*;F. pZ s4$X 20.the preceding CPA前任
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?U '9J*6uXf. 21.issue the audit report 出具审计报告
v"RiPHLT FZXyfZw!| 22.expert 专家
`G?qY8 -=)-s m' 23.the board of directors 董事会
M&y5AB0 <'&F;5F3V 24.knowledge of the entity‘ s business 了解被审计单位情况
p)3nyN=|_ `f)(Y1%. 25.assess material misstatement risks评估重大错报风险
9&K/GaG ]1sNmi$T 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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.sL 27.a general knowledge of —— 初步了解―――的情况
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PLdn#S}. 28.a more knowledge of—— 进一步了解的情况
>uy%-aXiVa A-wRah.M 29.the prior year‘s working papers 以前年度
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G {b:i8}l %idk@~H Cg 30.minutes of meeting 会议纪要
>F3.c%VU]w `#6x=24 31.business risks 经营风险
S LGW: (}gcY 32.appropriateness 适当性
fbC~WV# _k2w(ew? 33.accounting estimate 会计估计
=;{^"#r\ 3t(c_:[% 34.management representations 管理层声明
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2o5;Uz1{ 35.going concern assumption 持续经营假设
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k^An97J 36.audit plan 审计计划
[B9 ;?G B?6QMC; 37.significant audit areas 重点审计领域
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l^ <KQ(c`KW7 38.error 错误
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