[ZwZGAP +mRFHZG 1.audit
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lfjY45= 2.attestation 鉴证
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+-w2Mu gcYx-gA} 3.credibility 可信赖程度
,w~0U Y.I-hl1<r 4.audit of financial statements 财务报表
审计 iku8T*&uc }e3M5LI1L 5.agreed-upon procedures 执行商定程序
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`?0D)/O RjS;Ck@; 6.high levels of assurance 高水平保证
o(xRq;i %bI( 7.compilation 编制
<S~_|Y*v V:F;Nq%+j 8.reliability 可靠性
(;u tiupW _^4\z*x 9.relevance 相关性
0_yE74i xe^*\6Y 10.professional skepticism 职业谨慎
CU=}]Y -r/G)Rs 11.objectivity 客观性
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a Z09FW>"u 12. professional competence 专业胜任能力
?wE@9g A [?)=3Pp 13.Senior/CPA-in-charge 项目经理
X!5N2x 8r[ZGUV 14.audit engagement letter 业务约定书
wu?ahNb.`Y `-zdjc d 15.recurring audit 连续审计
c>fLSf EubR]ckB 16.the client 委托人
* d6[kY r\]yq-_ 17.change
CPA 更换
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Ezv~ pT]M]/y/: 18.the existing CPA 现任注册
会计师
f`<j(.{9F 8+vZ9!7 19.the successor CPA 后任注册
会计师 ]D^ dQ%{ y e!Bfz> 20.the preceding CPA前任
注册会计师 <4jQbY; E_&Hje|J_[ 21.issue the audit report 出具审计报告
h}xUZ: 7t-j2 n`< 22.expert 专家
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0?uX}8w A(duUl~ 24.knowledge of the entity‘ s business 了解被审计单位情况
Hv%(9)-8 N/)mw/?i 25.assess material misstatement risks评估重大错报风险
WtI1h `Fo Wd4fIegk 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
rUfW0 A2' 27.a general knowledge of —— 初步了解―――的情况
/=Ug}%. dJ\6m!Mp 28.a more knowledge of—— 进一步了解的情况
/H.QGPr /2^cty.BXw 29.the prior year‘s working papers 以前年度
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KtJE 2{s ND 30.minutes of meeting 会议纪要
RsBo\#` oTZ?x}Z1 31.business risks 经营风险
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1".i- 32.appropriateness 适当性
|Hn[XRsf aKs!*uo0H 33.accounting estimate 会计估计
^&<~6y}U^ `7jm 34.management representations 管理层声明
~Wu Elns ezTu1-m 35.going concern assumption 持续经营假设
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N>`+{ 36.audit plan 审计计划
YVVX7hB g$VcT\X 37.significant audit areas 重点审计领域
[rqe;00] sb4)@/Q7j 38.error 错误
ih`/1n ~l!(I-'?g 39.fraud舞弊
L*tXy>&b. X[k-J\ 40.modified or additional procedures 修改或追加审计程序
cb&y8!ci~ 3M{!yPlj 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
%9M; MK 9CJUOB>] 43.unusual pressures 异常压力
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)|LX_kyW 44.the suspected noncompliance 涉嫌存在违法行为
mDE{s",q/ ;t%L(J 45.materialiy 重要性
XBhWj\`(T ^a; V-US 46.exceed the materiality level 超过重要性水平
~m!>e])P?X 1E$Z]5C9 47.approach the materiality level 接近重要性水平
;TSnIC)c |}Mkn4 48.an acceptably low level 可接受水平
w GZ(bKyO ~p;<H 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
&_4A6 5K'EuI) 50.misstatements or omissions 错报或漏报
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B0p>' O2 ~b\7qx_a9 52.subsequent events 期后事项
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QZ{&7mc> x|0Q\<mEe 54.perform additional audit procedures 实施追加的审计程序
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!#V!^ o R'dF<&Kj| 55.audit risk 审计风险
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om`a t{~"vD9Am 56.detection risk 检查风险
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