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4V \6`%NhkM_ 2.attestation 鉴证
{o5K?Pb LKqog%,c 3.credibility 可信赖程度
3|83Jnh 1)/T.q<D" 4.audit of financial statements 财务报表
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SFQ:m[ !aW*dD61 5.agreed-upon procedures 执行商定程序
7>2j=Y_Kp j3rv2W\ 6.high levels of assurance 高水平保证
$vw}p. Z'>eT) 7.compilation 编制
jC/JiI dWB8 8.reliability 可靠性
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^?}>t[ 9.relevance 相关性
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+sR *d 10.professional skepticism 职业谨慎
vZ nO L1Cn 11.objectivity 客观性
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p\]LEP\z, 12. professional competence 专业胜任能力
h[`Op#^x3 !iitx U 13.Senior/CPA-in-charge 项目经理
U70@}5! aD/,c1 14.audit engagement letter 业务约定书
{ZsWZJ! aji~brq 15.recurring audit 连续审计
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_Wl ^$Eiz. 16.the client 委托人
PM@s}( 4|Gs(^nU 17.change
CPA 更换
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i 9}qfdbI 18.the existing CPA 现任注册
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<j8&u/Za~' G}dOx}kT 19.the successor CPA 后任注册
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Y9O u&d v[ 20.the preceding CPA前任
注册会计师 DHumBnQ jVFRq T% 21.issue the audit report 出具审计报告
-Ib+ /' (+Kof 22.expert 专家
2wuW5H8w{ mKFHT 23.the board of directors 董事会
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1]7X :V-}Sde 24.knowledge of the entity‘ s business 了解被审计单位情况
l6DIsR Z=t#*"J 25.assess material misstatement risks评估重大错报风险
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oli, 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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;pNbKf: 27.a general knowledge of —— 初步了解―――的情况
9Or4`JOO \PMKmJX0O 28.a more knowledge of—— 进一步了解的情况
Y %D*O I'%H:53^0 29.the prior year‘s working papers 以前年度
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!e\R;bYM o`1V 30.minutes of meeting 会议纪要
L+ETMk0 gJFpEA { 31.business risks 经营风险
-^xKG'uth [U7,\o4w 32.appropriateness 适当性
_BLSI8!N@ A&lgiR*ObT 33.accounting estimate 会计估计
}!7DF [qD<U %Hi 34.management representations 管理层声明
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!8m "O1*uwm 35.going concern assumption 持续经营假设
dpn&)?f Qbt>}?- 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
A8Z?[,Mq! 5<BV\' 38.error 错误
M^Ay,jK! ^]!1 'xg 39.fraud舞弊
{ugKv?e; iGeT^!N 40.modified or additional procedures 修改或追加审计程序
VJtTbt;> [ma#8p) 41.misappropriation of assets 侵占资产
+ET }~~^ZtJ\ 42.transactions without substance 虚假交易
@C [|'[xQ U1!2nJ] 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
nV xMo_ j{-7Pf8A 45.materialiy 重要性
P7.8tM2} lLFBop 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
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