}DY^a'wJ- BqKD+ 1.audit
审计 FxD\F ?^5W.`Y2i 2.attestation 鉴证
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%~eIlu Dbz\8gmY 3.credibility 可信赖程度
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h 82efqzT 5.agreed-upon procedures 执行商定程序
-L</,>p ZLxe$.V_ 6.high levels of assurance 高水平保证
GcHWalm Jel%1'Dc^ 7.compilation 编制
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L'z;*N3D _f{'&YhUU 10.professional skepticism 职业谨慎
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`k^So) 11.objectivity 客观性
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rQ@,Y" 12. professional competence 专业胜任能力
FV! :q0C$xF 13.Senior/CPA-in-charge 项目经理
`{ou4H\ O#CxS/M5 14.audit engagement letter 业务约定书
i!ejK6Q ;'p X1T 15.recurring audit 连续审计
>c;qIP)Z aG`G$3 _wx 16.the client 委托人
T[~ak"M X 4;+` 17.change
CPA 更换
注册会计师 NrhU70y a~:'OW:Q 18.the existing CPA 现任注册
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D@7\Fg 4$1sBY/ 19.the successor CPA 后任注册
会计师 f)?s.DvUB yngSD`b_P 20.the preceding CPA前任
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Ca8Ju 21.issue the audit report 出具审计报告
)u(`s `zd ~,m6g&>R 22.expert 专家
=Q[5U9 I>C;$Lp] 23.the board of directors 董事会
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T!{< r}pYm'e 24.knowledge of the entity‘ s business 了解被审计单位情况
7f~.Qus $NT{ssh 25.assess material misstatement risks评估重大错报风险
^Me__Y &AoXv`l4 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
Vdh5s 292h G'#a&6 27.a general knowledge of —— 初步了解―――的情况
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p@YU7_sF^! Q<w rO 29.the prior year‘s working papers 以前年度
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GyRU/0'BME V`G)8?% Vy 30.minutes of meeting 会议纪要
1g^N7YF o%RyE]pw, 31.business risks 经营风险
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AQ'~EbH( 33.accounting estimate 会计估计
_LCK|H%v' #92MI#|n9 34.management representations 管理层声明
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