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uyC$8V*l .-g++f(_i 1.audit
审计 xui.63/ gjVKk 2.attestation 鉴证
<X_I` tb-:9*2j- 3.credibility 可信赖程度
g0D(:_QXp: zLxO\R!d 4.audit of financial statements 财务报表
审计 X_eh+>D C&vUZa[p 5.agreed-upon procedures 执行商定程序
O+o1R24JI ?x(]U+ 6.high levels of assurance 高水平保证
*3A[C-1~. 67/&.d! 7.compilation 编制
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Wb/q&o 8.reliability 可靠性
i<*{Z~B .'y]Ea 9.relevance 相关性
0]c 2 T 9o]h}Xc 10.professional skepticism 职业谨慎
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"ZM{~U 11.objectivity 客观性
t@TBx=16 EVW{!\8[ 12. professional competence 专业胜任能力
y-TS?5Dr] 32r2<QrX 13.Senior/CPA-in-charge 项目经理
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41 n'yC- ; 14.audit engagement letter 业务约定书
=W6AUN/%p $vC!Us{z 15.recurring audit 连续审计
S&A, Q' ,&;#$ b5 16.the client 委托人
L)5YX-? q#$4Kt; 17.change
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注册会计师 pFLR!/J "-'w,g 18.the existing CPA 现任注册
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9nFPGIz+ t UJ m}+=> 19.the successor CPA 后任注册
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注册会计师 gF@51K Rl7V~dUY 21.issue the audit report 出具审计报告
Lzzf`jN] S(^*DV 22.expert 专家
OKU9v{ #-ioLt% 23.the board of directors 董事会
bY4~\cP. +1Ha,Ok 24.knowledge of the entity‘ s business 了解被审计单位情况
HG2i^y EROf%oaz= 25.assess material misstatement risks评估重大错报风险
<n iq* NJG-~w 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况
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}b-"[TDEF 28.a more knowledge of—— 进一步了解的情况
OTA @4~{C 36154*q 29.the prior year‘s working papers 以前年度
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;Ocih<4k M^\#(0^2@ 31.business risks 经营风险
_cqBp7 #{)=%5=c 32.appropriateness 适当性
G 2]/g sT"U} 33.accounting estimate 会计估计
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f!?'* 3;(6tWWLT 34.management representations 管理层声明
zkXG%I4h q<L>r?T[ 35.going concern assumption 持续经营假设
S3V3<4CB KJPCO0" 36.audit plan 审计计划
{{c/:FTEU cD&53FPXC 37.significant audit areas 重点审计领域
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"~ ;iJ*.wVq 38.error 错误
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cXx?MF5 9NTBdo%u 40.modified or additional procedures 修改或追加审计程序
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8FYc 41.misappropriation of assets 侵占资产
o}&TFhT 5;wA7@ 42.transactions without substance 虚假交易
=B9Ama lwEJ)Bv 43.unusual pressures 异常压力
\2(Uqf#_ rPVz!(;k 44.the suspected noncompliance 涉嫌存在违法行为
b4GD}kR \F;V69' 45.materialiy 重要性
.4c* _$ C~PrIM? 46.exceed the materiality level 超过重要性水平
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uPR$ FA-""] 47.approach the materiality level 接近重要性水平
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%|L+~ = iR;Sd >) 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
4LqJ4jo x8i;uH\8 50.misstatements or omissions 错报或漏报
zr~hGhfq ^&oa\7<' 51.aggregate 总计
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S(kj"t*3 52.subsequent events 期后事项
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