A)bWcB}U q!.byrod 1.audit
审计 24
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j 2.attestation 鉴证
\UPjf]& jyZ (RB 3.credibility 可信赖程度
nV"~-On QoI3>Oj= 4.audit of financial statements 财务报表
审计 ^uKwB;@ kZR8a(4D 5.agreed-upon procedures 执行商定程序
L-ET<'u arIf'CG6 6.high levels of assurance 高水平保证
MqW7cjg +O8%Hm 7.compilation 编制
@i2E\} BF\XEm?! 8.reliability 可靠性
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9.relevance 相关性
|n2qVR, 00(on28b 10.professional skepticism 职业谨慎
Lt u'W22 XW[j!`nlk 11.objectivity 客观性
GzhYY"iif# /5S30 |K 12. professional competence 专业胜任能力
9]k @Q_ ( /=f6^} 13.Senior/CPA-in-charge 项目经理
%'bM){ e^8 O_VB 14.audit engagement letter 业务约定书
*:Y%HAy* l{5IUuUi 15.recurring audit 连续审计
^]H5h ]U' IdzxS 16.the client 委托人
j]{_s"O &*##bA"!B 17.change
CPA 更换
注册会计师 (l\1n;s*B ASKf'\,dV 18.the existing CPA 现任注册
会计师
S=MEG+Ad BL0 {HV! 19.the successor CPA 后任注册
会计师 *w|:~g "H7dft/ 20.the preceding CPA前任
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TQ 21.issue the audit report 出具审计报告
52%2R]G! @P#N2:jwj 22.expert 专家
m,VOx7%n 5&QJ7B,! 23.the board of directors 董事会
|z9*GY6RU (/z_Q{"N 24.knowledge of the entity‘ s business 了解被审计单位情况
>=qf/K+# 3DzMB?I 25.assess material misstatement risks评估重大错报风险
qB~rQPa +NeOSQSj 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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u} 27.a general knowledge of —— 初步了解―――的情况
gR&Q3jlIV 0pK=o"^?@ 28.a more knowledge of—— 进一步了解的情况
:y+2*lV r A`V}>Xj 29.the prior year‘s working papers 以前年度
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-f3p U:G8 XeW<B0~ 30.minutes of meeting 会议纪要
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K"hF EMh7z7}Rr 31.business risks 经营风险
gT3_RUF QqDC4+p" 32.appropriateness 适当性
n&L+wqJ lsJSYJG& 33.accounting estimate 会计估计
/sUYU(3 U\ ig: 34.management representations 管理层声明
riUwBiVa?2 44gPCW,u 35.going concern assumption 持续经营假设
Q!o'}nA jfP*"uUK 36.audit plan 审计计划
zpzK>DH( o\[~.";Z 37.significant audit areas 重点审计领域
?~l6K(*2 KT_!d * 38.error 错误
n3T>QgK &T+atL `N 39.fraud舞弊
:yL] ;J }K7#Q 40.modified or additional procedures 修改或追加审计程序
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