Jy \2I{I' 06 QU 1.audit
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kw;x 2.attestation 鉴证
F-_%>KJS =%!e(N'p 3.credibility 可信赖程度
Ne3R.g9;Z r& vFikIz 4.audit of financial statements 财务报表
审计 W7H&R, t?gJNOV 5.agreed-upon procedures 执行商定程序
YiD-F7hf.* ;W]D ~X& 6.high levels of assurance 高水平保证
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|BC HbcOTd)=5 7.compilation 编制
`/z_rqJ0CL JkZ50L 8.reliability 可靠性
:6XguU *yJ[zXXjJ 9.relevance 相关性
$:Rn; ^NXcLEaP*< 10.professional skepticism 职业谨慎
_`H.h6h m23+kj)+VY 11.objectivity 客观性
h@=7R Ng\/)^ 12. professional competence 专业胜任能力
#Mh{<gk%ax Ab/j(xr= 13.Senior/CPA-in-charge 项目经理
COR;e`%, 8O>}k 14.audit engagement letter 业务约定书
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|6dH 15.recurring audit 连续审计
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16.the client 委托人
P}0*{%jB /RGNAHtIi 17.change
CPA 更换
注册会计师 g?B3!,!9 jk$86ma! 18.the existing CPA 现任注册
会计师
zrs<#8!Y_! %?bcT[|3 19.the successor CPA 后任注册
会计师 syv$XeG=} Z%m-HE:k 20.the preceding CPA前任
注册会计师 -_NC%iN#C +iy7e6P 21.issue the audit report 出具审计报告
I]h-\;96 'n0 .#E_ 22.expert 专家
'0:i<`qv#g Ow3P-UzU3 23.the board of directors 董事会
oBA`|yW{U [*)Z!) 24.knowledge of the entity‘ s business 了解被审计单位情况
R[LsE^ H6gU?9% 25.assess material misstatement risks评估重大错报风险
2edBQYWd h>alGLN> 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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5*Z! Po(]rQbE 27.a general knowledge of —— 初步了解―――的情况
NBjeHtT 9AHSs,.t 28.a more knowledge of—— 进一步了解的情况
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9# (DDyK[t+VX 29.the prior year‘s working papers 以前年度
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3NIUW!gr Tv5g`/e=Ej 30.minutes of meeting 会议纪要
Tr& }$kird 3LDsxE=N:q 31.business risks 经营风险
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.i` 32.appropriateness 适当性
0)|Q6*E> Q$ri=uB;+ 33.accounting estimate 会计估计
F2 ~%zNe ^N{ltgQY 34.management representations 管理层声明
:m'+tGs ]"F5;p;y 35.going concern assumption 持续经营假设
R^*K6Ad Wkzs<y" 36.audit plan 审计计划
K=?VDN @*MC/fe 37.significant audit areas 重点审计领域
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?h%k"5 38.error 错误
Fl3#D7K {_#y z\j 39.fraud舞弊
f[sF:f(zI rR,2UZR 40.modified or additional procedures 修改或追加审计程序
-?6MU~"GK l&$$w!n0w 41.misappropriation of assets 侵占资产
iWLa> z|, T*~H m 42.transactions without substance 虚假交易
0)!Ll*L!p 1mH%H*# 43.unusual pressures 异常压力
Y[Ltrk{ s%pfkoOY% 44.the suspected noncompliance 涉嫌存在违法行为
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B)uw= 45.materialiy 重要性
Xm1[V& 1l8Etp&< 46.exceed the materiality level 超过重要性水平
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