*|HY>U. ]T) 'Hb 1.audit
审计 |u p bpa?C 2.attestation 鉴证
[mueZQyI?0 ql
~J8G9 3.credibility 可信赖程度
+1!ia] o^wqFX(Y 4.audit of financial statements 财务报表
审计 ~)M~EX&pK :[d9tm 5.agreed-upon procedures 执行商定程序
b|(:[nB "d}Gp9+$VY 6.high levels of assurance 高水平保证
]hV*r@d
jSaU?ac 7.compilation 编制
RT8 ?7xFc *qpSXmOz 8.reliability 可靠性
|6y +aAc9'k 9.relevance 相关性
;5Ac
FB )Q JUUn# 10.professional skepticism 职业谨慎
dDGQ`
+H9 b7ZSPXV 11.objectivity 客观性
%@Jsal' 1{.9uw"2S 12. professional competence 专业胜任能力
I]_5}[I 2B`JGFcdcB 13.Senior/CPA-in-charge 项目经理
cidP|ie^ I(
Mm?9F 14.audit engagement letter 业务约定书
z'7]h
TA o{[qZc_% 15.recurring audit 连续审计
bW:!5"_{H y<.5xq5_3 16.the client 委托人
]I6 J7A[ lNv|M)I 17.change
CPA 更换
注册会计师 3__-nV !PE]C!*gv& 18.the existing CPA 现任注册
会计师
@'|~v<<WZ 2 ? 4!K. 19.the successor CPA 后任注册
会计师 dD@(z:5M\ c[s4EUG 20.the preceding CPA前任
注册会计师 UGatWj 3iU=c&P 21.issue the audit report 出具审计报告
DW3G '0,^6'VWOV 22.expert 专家
x|29L7i 2t1ZIyv3D 23.the board of directors 董事会
_WbxH $Z>'Jp 24.knowledge of the entity‘ s business 了解被审计单位情况
3r1*m
+ VS|2|n1<6 25.assess material misstatement risks评估重大错报风险
%SUQ9\SEs ;O#>Y 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
rW#T
vUn @KUWxFak 27.a general knowledge of —— 初步了解―――的情况
/<BI46B\ OB}Ib] 28.a more knowledge of—— 进一步了解的情况
bQ5\ ]5M 4`=mu}Y2 29.the prior year‘s working papers 以前年度
工作底稿
|+"(L#wk .tr!(O],h 30.minutes of meeting 会议纪要
9Gz=lc[!7 xd0 L{ue. 31.business risks 经营风险
>KKMcTO
YY CTA3*Gn 32.appropriateness 适当性
x$(f7?s] 1 8a"%0d# 33.accounting estimate 会计估计
C9 j|OSgk a-J.B.A$Z/ 34.management representations 管理层声明
k==h|\| ?Ss!
e$jf 35.going concern assumption 持续经营假设
??/
'kmd v(%*b,^
36.audit plan 审计计划
e@YK@?^#N +qdEq_m 37.significant audit areas 重点审计领域
|sZHUf_ 2 8u_!f[ 38.error 错误
~7Ux@Sx; H" 7u7l 39.fraud舞弊
mXs; b
2r^ GsM<2@? 40.modified or additional procedures 修改或追加审计程序
ku
M$UYTTX 1m0c|ckb 41.misappropriation of assets 侵占资产
S`Rs82> kg\>k2h 42.transactions without substance 虚假交易
|(^PS8wG Yz)qcU 43.unusual pressures 异常压力
MnW+25=N )}O8?d` 44.the suspected noncompliance 涉嫌存在违法行为
+x}<IS8 Fv`,3aNB 45.materialiy 重要性
`~q <N Yu2Bkq+ 46.exceed the materiality level 超过重要性水平
#gw]'&{8D seeBS/% 47.approach the materiality level 接近重要性水平
vs{s_T7Mz] '@P^0+B!(. 48.an acceptably low level 可接受水平
+X]vl=0 ENY+^7 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
|]*/R^1>2 ,~W|]/b<q 50.misstatements or omissions 错报或漏报
|#N&