fCZbIt)Eh ep[7#\}5 1.audit
审计 L<QqQ"` GS$OrUA 2.attestation 鉴证
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_W9s 3.credibility 可信赖程度
yYWGM hig^ovF 4.audit of financial statements 财务报表
审计 Pp3tEZfE y"!+Fus9 5.agreed-upon procedures 执行商定程序
Qo)>i0 x1+8f2[ 6.high levels of assurance 高水平保证
e|AJxn] {:od=\*R 7.compilation 编制
62%.ddM4 (sO;etW 8.reliability 可靠性
Y.F:1<FAtf |;{wy 9.relevance 相关性
2={`g/WeE #i.M-6SRd 10.professional skepticism 职业谨慎
5@Ot@o ^7TM.lE 11.objectivity 客观性
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0i E+>Qpy 12. professional competence 专业胜任能力
InNuK0@ A#2Fd7& 13.Senior/CPA-in-charge 项目经理
&bs/a]?Z7 4\ H;A 14.audit engagement letter 业务约定书
Jh M.P9 tQz-tQg 15.recurring audit 连续审计
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9uI&U4 N$>g)Ml? 16.the client 委托人
$0D]d.w= 2HkP$;lED 17.change
CPA 更换
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会计师
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会计师 Kt;h'? k[gO>UGB; 20.the preceding CPA前任
注册会计师 .1[K\t)2 m:)v>v u 21.issue the audit report 出具审计报告
%W+*)u72( 4}!riWR 22.expert 专家
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2~| 23.the board of directors 董事会
,N?~je. M@E*_U!U 24.knowledge of the entity‘ s business 了解被审计单位情况
+0;6.PK nRPy)L{ 25.assess material misstatement risks评估重大错报风险
>j|.pi bQrH8) 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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wZz2Dhi 27.a general knowledge of —— 初步了解―――的情况
g"FG7E& M0S}-eXc5 28.a more knowledge of—— 进一步了解的情况
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::z9i bezT\F/\ 29.the prior year‘s working papers 以前年度
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@vCPX=c C*,-lk0b@ 30.minutes of meeting 会议纪要
>hJ$~4? C~yfuPr\B 31.business risks 经营风险
Zq}w}v py]m^)yc 32.appropriateness 适当性
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mEn}Y 33.accounting estimate 会计估计
nz3j";d "<Dn%r 34.management representations 管理层声明
e>#*$4tg ^}8(o 35.going concern assumption 持续经营假设
SWNi@ F@& R"- 36.audit plan 审计计划
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N&]v\MjI62 SsIy ;l 38.error 错误
+%OINMo.A lF2im5nZ? 39.fraud舞弊
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TUw^KSa #5wOgOv 41.misappropriation of assets 侵占资产
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' 42.transactions without substance 虚假交易
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%[u6< j 6%X 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
IEfzu L<v X,C&nqVFm8 46.exceed the materiality level 超过重要性水平
o]t6u .L J*o :RnB 47.approach the materiality level 接近重要性水平
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Fx6 :!Wijdq 48.an acceptably low level 可接受水平
r Lg(J|^ ^VK-[Sz& 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
m4bfW /;-KWu+5= 50.misstatements or omissions 错报或漏报
<H<5E'm (%}T\~`1z# 51.aggregate 总计
orVsMT[A *Z>Yv37P 52.subsequent events 期后事项
1+~JGY# |s-q+q{| 53.adjust the financial statements 调整财务报表
}S<2({GI L>5VnzS I 54.perform additional audit procedures 实施追加的审计程序
8/,m8UOY T]Gxf"mK 55.audit risk 审计风险
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