E3f9<hm .liyC~YW 1.audit
审计 Ra0=q4vdk 8[~~gYl 2.attestation 鉴证
\e|U9;Mf ;b1wk^,Hw~ 3.credibility 可信赖程度
7 W{~f?Sh O~6Q;q P 4.audit of financial statements 财务报表
审计 ,%Z&*n s@s/'^` 5.agreed-upon procedures 执行商定程序
k-Fdj5/ 7b46t2W< 6.high levels of assurance 高水平保证
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aM 7.compilation 编制
\B&6TeR <BPRV> 0X 8.reliability 可靠性
JpmB;aL#% uB;_vC 9.relevance 相关性
)\0q_a f^?uY8< 10.professional skepticism 职业谨慎
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11.objectivity 客观性
`L\)ahM sB6dpD 12. professional competence 专业胜任能力
zKxvN3! z,x"a 13.Senior/CPA-in-charge 项目经理
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3 Z1OX]R z]$>+MH_ 15.recurring audit 连续审计
g4wZvra6%) 4\6:\ 16.the client 委托人
#Qd'+M PrSkHxm 17.change
CPA 更换
注册会计师 4P%m>[ E:w:4[neh 18.the existing CPA 现任注册
会计师
9U^$.Lb ue6d~8& 19.the successor CPA 后任注册
会计师 \QT9HAdd@ 6IP$n($2 20.the preceding CPA前任
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xH@bb 21.issue the audit report 出具审计报告
<uD qYT$6 LeHiT>aX! 22.expert 专家
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h$ Da&$uyI 23.the board of directors 董事会
<GF @L a4&:@`= 24.knowledge of the entity‘ s business 了解被审计单位情况
$"8d:N?I[ qVBL>9O*. 25.assess material misstatement risks评估重大错报风险
:<GfET Is L2fVLKH 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
S;=_;&68? 2*u.3,aW 27.a general knowledge of —— 初步了解―――的情况
xmr|'}Pt[ <MdGe1n 28.a more knowledge of—— 进一步了解的情况
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\`% 29.the prior year‘s working papers 以前年度
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@B`Md3$7 FP@qh 30.minutes of meeting 会议纪要
[se^.[0, Oq+E6"<y;? 31.business risks 经营风险
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V"s 32.appropriateness 适当性
[U.v:tR RUGv8"j 33.accounting estimate 会计估计
vT7g< 8!zbF<W9 34.management representations 管理层声明
=_PvrB 2' &?+WXL> 35.going concern assumption 持续经营假设
| ^GyH$. >F3.c%VU]w 36.audit plan 审计计划
A#DR9Eq )a cV-+{ 37.significant audit areas 重点审计领域
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OKU {QQl$ys/ 38.error 错误
_%Z P{5D> 4:1)~z 39.fraud舞弊
64U6C *w+ ^$Krub{| 40.modified or additional procedures 修改或追加审计程序
6)[<)?A.[ QCpM|,drS 41.misappropriation of assets 侵占资产
s[AA7>]3 % fhNxR 42.transactions without substance 虚假交易
'jvpNn Y~qb;N\ 43.unusual pressures 异常压力
c Zvf"cIs uGCp#>+ 44.the suspected noncompliance 涉嫌存在违法行为
saW!9HQj T*CME] 45.materialiy 重要性
-9o{vmB{ Eg8i _s~: 46.exceed the materiality level 超过重要性水平
&ao(!/im >ttuum12w 47.approach the materiality level 接近重要性水平
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JNo8>aFOb C6QbBo 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
vV^dm)? <DZcra 50.misstatements or omissions 错报或漏报
>eS$ #H5=a6E+q 51.aggregate 总计
::"E?CQLV &88oB6$D^q 52.subsequent events 期后事项
[,g~m9 N 8t=@~] 53.adjust the financial statements 调整财务报表
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X1M 54.perform additional audit procedures 实施追加的审计程序
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