U\rh[0 N?X~ w < 1.audit
审计 t#!yrQ..'G 42L
@w 2.attestation 鉴证
JF
/,K"J K!,<7[MBg 3.credibility 可信赖程度
~n}k\s~|4 j5I`a 1j` 4.audit of financial statements 财务报表
审计 >[6{LAe~hp 'H7x L 5.agreed-upon procedures 执行商定程序
j1 =`| 1n\
t+F 6.high levels of assurance 高水平保证
r]ShZBAbYp c)0amM 7.compilation 编制
xooY'El*# OxGE%R, 8.reliability 可靠性
.Yw'oYnS fg#x7v4O 9.relevance 相关性
-Z-IF#% FYS/##r 10.professional skepticism 职业谨慎
[=%TnT+^9 HHjt/gc}` 11.objectivity 客观性
(RtueEb.~E {,OS-g 12. professional competence 专业胜任能力
5Zw1y@k( 7Ol}EPf# 13.Senior/CPA-in-charge 项目经理
qaim6a
:iR \% 14.audit engagement letter 业务约定书
n4lutnF T;L>P[hNn 15.recurring audit 连续审计
pWu LfX L#)(H^[ 16.the client 委托人
^t7x84jhL ?|e'Gbb_ 17.change
CPA 更换
注册会计师
rxO2QQ%V M/Pme&% 18.the existing CPA 现任注册
会计师
s_.]4bl.8 ( )sTb>L 19.the successor CPA 后任注册
会计师 ET];%~ ^ wv^rS^~ 20.the preceding CPA前任
注册会计师 #0 6-
: m*X[ Jtr 21.issue the audit report 出具审计报告
fI\9\x _7DkS}NJs 22.expert 专家
;WL1B !EQ@#qW/ 23.the board of directors 董事会
L !4t[hhe= 20rkKFk* 24.knowledge of the entity‘ s business 了解被审计单位情况
c"!lwm3b (Toq^+`c 25.assess material misstatement risks评估重大错报风险
Q
!qrNa6 a{Esw` 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
?[x49Ux,P j
EXW 27.a general knowledge of —— 初步了解―――的情况
HyiFy7j 7j7e61
Ax 28.a more knowledge of—— 进一步了解的情况
rwIeqV{: VDB;%U*D 29.the prior year‘s working papers 以前年度
工作底稿
n]+W 3[i 0N=X74 30.minutes of meeting 会议纪要
BK,sc'b ,7,g%?_P 31.business risks 经营风险
{2`=qt2 j'i0*"x 32.appropriateness 适当性
3\;27&~gV U}Hwto`R 33.accounting estimate 会计估计
J/);"bg_O JN6-Z2 34.management representations 管理层声明
I|$
RJkD 0tk#Gs[ 35.going concern assumption 持续经营假设
x( mE<UQN OPBt$Ki 36.audit plan 审计计划
QH]M pS 4&w8s 37.significant audit areas 重点审计领域
AGA`fRVx dMx4ykrR 38.error 错误
N?dvuB ECa$vvK
m 39.fraud舞弊
S'~o,`xy _B2V "p 40.modified or additional procedures 修改或追加审计程序
m"c :"I6 @&1Wyp 41.misappropriation of assets 侵占资产
PCc|}*b
$V6^G
*Q 42.transactions without substance 虚假交易
b=a!j=-D BcA31% 43.unusual pressures 异常压力
#0b&^QL 04!(okubyp 44.the suspected noncompliance 涉嫌存在违法行为
Bqws!RM'&@ *5$&`&, 45.materialiy 重要性
}2)DPP:ic !~<siy 46.exceed the materiality level 超过重要性水平
H]<]^Zmjy bt+,0\Vg5 47.approach the materiality level 接近重要性水平
v}J;ZIb 2}}?'PwwT 48.an acceptably low level 可接受水平
PU9`<3z5 *5%*|> 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
YEjY8]t lhC6S'vq 50.misstatements or omissions 错报或漏报
gM;}#>6 C-P06Q] 51.aggregate 总计
z/ &