U b!(H^zu WeiFmar 1.audit
审计 >e"#'K0?\ RdML3E 2.attestation 鉴证
VU d\QR- xF44M]i 3.credibility 可信赖程度
U`m54f@U r$~HfskeI 4.audit of financial statements 财务报表
审计 uRr o?m< <A'$%`6m 5.agreed-upon procedures 执行商定程序
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&pp|U} 6.high levels of assurance 高水平保证
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l {> 0wiH#!E 7.compilation 编制
5[u]E~Fl} 'X2POay1 8.reliability 可靠性
iW /}# $ DSZO!pB 9.relevance 相关性
,nB5/Lx xlg9TvvI 10.professional skepticism 职业谨慎
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2('HvH]k t1y4 7fX6 12. professional competence 专业胜任能力
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% 13.Senior/CPA-in-charge 项目经理
J~UuS+Ufv EJNU761 14.audit engagement letter 业务约定书
X*Prl l( Gk /fBs 15.recurring audit 连续审计
1HZO9cXJ ';=O 0)u 16.the client 委托人
%n: k# kq,ucU%>p 17.change
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注册会计师 /C G"]!2 " 8eHyL 18.the existing CPA 现任注册
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u^qT2Ss0 ~1vDV>dpE 19.the successor CPA 后任注册
会计师 BKjS ,2C ?oHpFlj 20.the preceding CPA前任
注册会计师 b?QoS|<e? _8_R 1s 21.issue the audit report 出具审计报告
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"u^H#L>-q <;Zmjeb+# 23.the board of directors 董事会
OA"q[s o!ebs0 24.knowledge of the entity‘ s business 了解被审计单位情况
>_"an~Ss xRLT=.ir 25.assess material misstatement risks评估重大错报风险
6.nCV0xA X=fYWj[H, 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
O5nD+qTQ# 9H`XeQ. 28.a more knowledge of—— 进一步了解的情况
XBu"-( wHMX=N1/ 29.the prior year‘s working papers 以前年度
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s 30.minutes of meeting 会议纪要
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* kDC liL 31.business risks 经营风险
U7}yi$WT A1>OY^p3% 32.appropriateness 适当性
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>rKIG~P_ 33.accounting estimate 会计估计
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H,oO ` mQ26K~ 34.management representations 管理层声明
1 +{{EOZ4 Y;^l%ePuW 35.going concern assumption 持续经营假设
62o:,IcoG 9u}Hmb 36.audit plan 审计计划
NzOx0WLF 9BBmw(M} 37.significant audit areas 重点审计领域
94.DHZqh :Cs4NF 38.error 错误
jc[Y}gd, [H^z-6x:0 39.fraud舞弊
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F]]]y5t 4`]^@"{ 41.misappropriation of assets 侵占资产
O#~yKqB 9YQb& 42.transactions without substance 虚假交易
A:N|\Mv2b ][h%UrV 43.unusual pressures 异常压力
< ?}-$ <~'"<HwtK 44.the suspected noncompliance 涉嫌存在违法行为
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hZTW f:|1_ j 45.materialiy 重要性
zFws:_ i (G4at2YLd 46.exceed the materiality level 超过重要性水平
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h' ujq=F 48.an acceptably low level 可接受水平
6/Xk7B \[_t]'p 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
yyRiP|hJ lN?qp'%H` 50.misstatements or omissions 错报或漏报
E}Z/*lX (\hx` Yh=> 51.aggregate 总计
[{<`o5qR #9}D4i.`} 52.subsequent events 期后事项
n :\~'+$ {V$|3m>:* 53.adjust the financial statements 调整财务报表
}`QUHIF wb5baY9 54.perform additional audit procedures 实施追加的审计程序
z.9U}F R_ ,U Mt 55.audit risk 审计风险
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