3BKW ST'L \yebc 1.audit
审计 D@"q2 !
@j9yc
2.attestation 鉴证
st:[|` svU107? 3.credibility 可信赖程度
H*A)U'` s<sqO,! 4.audit of financial statements 财务报表
审计 6K[s),rdv RC
ND|X 5.agreed-upon procedures 执行商定程序
\@*cj
8e "Y7RvL!U 6.high levels of assurance 高水平保证
Yu9
Ccj` LZX-am`% 7.compilation 编制
nR!qolh c5mv4 MC 8.reliability 可靠性
7 G~MqnO| ZBJ.dK?Ky| 9.relevance 相关性
WLDt5R b0rC\^x 10.professional skepticism 职业谨慎
_0oZgt) dGQy=T: 11.objectivity 客观性
<$Q&n{ *[.+|v;A 12. professional competence 专业胜任能力
bO9F rEz5 r&o%n5B 13.Senior/CPA-in-charge 项目经理
S;Lqx5Cd *NFy%ktu 14.audit engagement letter 业务约定书
{1#5\t>9yD WN?!(r<qA_ 15.recurring audit 连续审计
nm*1JA.: G"O%u|7 16.the client 委托人
&.K8cphj 6!+xf 17.change
CPA 更换
注册会计师 rfXM*h FnvN 4h{S 18.the existing CPA 现任注册
会计师
b3#c0GL ]m=* =LLC 19.the successor CPA 后任注册
会计师
29,`2fFr f2uog$Hk 20.the preceding CPA前任
注册会计师 F2z^7n.S QI0ARdS 21.issue the audit report 出具审计报告
3543[W#a nDMNaMYb 22.expert 专家
wZE[we^Q"
96}/;e]@ 23.the board of directors 董事会
P]yER9' uQ5NN*C= 24.knowledge of the entity‘ s business 了解被审计单位情况
sN5
x\9U d,8V-Dk+p 25.assess material misstatement risks评估重大错报风险
)n5]+VTZ5 zp% MK+x 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
rZKv:x}{6 '=\]4?S 27.a general knowledge of —— 初步了解―――的情况
h'MX{Wm. dm8veKW'l 28.a more knowledge of—— 进一步了解的情况
/n@_Ihx v;JY;Uh|
29.the prior year‘s working papers 以前年度
工作底稿
$Z.c9rY1 9} eIidw K 30.minutes of meeting 会议纪要
:M1+[FT IR5 S-vO 31.business risks 经营风险
9oKRu6]D- Q]{DhDz?+ 32.appropriateness 适当性
&7E 0H{ _^#PV} 33.accounting estimate 会计估计
M}(4>W Wj8\~B=(' 34.management representations 管理层声明
3|P P+<o S4~^HvMG[Y 35.going concern assumption 持续经营假设
4)/tCv VF<{Qx* 36.audit plan 审计计划
P)(Ly5$* ;#~rd8Z52 37.significant audit areas 重点审计领域
&e cf5jFy je_77G(F 38.error 错误
-S)HB$8 'G@Npp)&^ 39.fraud舞弊
7QQ3IepP cM C1|3 40.modified or additional procedures 修改或追加审计程序
/e4hB D dt9`j 41.misappropriation of assets 侵占资产
G1$DVGo 'ZL)-kbI 42.transactions without substance 虚假交易
"O9uz$ 5IVASqY
p 43.unusual pressures 异常压力
"N7C7`izc %#/7Tl: 44.the suspected noncompliance 涉嫌存在违法行为
U~Uxs\0: <:q]t6]$ 45.materialiy 重要性
Gx'mVC"{ sAnStS=> 46.exceed the materiality level 超过重要性水平
4)v\Dc/9i T(J&v|FK 47.approach the materiality level 接近重要性水平
e)cmZ8~S axXAy5 48.an acceptably low level 可接受水平
:S~XE @@SG0YxZ 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
R0oP
##] xqbI~jV# 50.misstatements or omissions 错报或漏报
WiPMvl8 +SUQRDF@i 51.aggregate 总计
An/)|B4 m"H9C-Y
52.subsequent events 期后事项
)JeiTh^ jUW{Z@{U 53.adjust the financial statements 调整财务报表
zcIZJVYA ]E[Mv}
= 54.perform additional audit procedures 实施追加的审计程序
owmA]f ,lL0'$k~ 55.audit risk 审计风险
5x=tOR/h MJ}VNv|S 56.detection risk 检查风险
DX4
95<6* \iu2rat^ 57.inappropriate audit opinion 不适当的审计意见
}KS[(Q >qcir~ & 58.material misstatement 重大的错报
47ir QK
* ]C5JP~#z 59.tolerable misstatement 可容忍错报
K<