~H^'al2PK E dn[cH7 1.audit
审计 T-|9o|~z <vB<` 2.attestation 鉴证
+Qh[sGDdY S\e&?Y` 3.credibility 可信赖程度
'qL5$ zG C$<"w
,
4.audit of financial statements 财务报表
审计 0n:?sFY> )K~w'TUr 5.agreed-upon procedures 执行商定程序
xvU]jl6d g(aZT#i i= 6.high levels of assurance 高水平保证
fb\DiKsW /+VIw`E 7.compilation 编制
@}<"N t5.`!3EO 8.reliability 可靠性
Sd},_Kh bGv*-;
* 9.relevance 相关性
+TC1nkX 8-7dokg> 10.professional skepticism 职业谨慎
Q48+O?&
w
|_GV}#_ 11.objectivity 客观性
ddsUz1%l wGvhB%8K 12. professional competence 专业胜任能力
1Cm~X$S. D+Cm<ZT~ 13.Senior/CPA-in-charge 项目经理
'\`6ot8 ;UYc 14.audit engagement letter 业务约定书
Z@3l%p6V KP3n^
$~ 15.recurring audit 连续审计
(}Sr08m ?O??cjiA@ 16.the client 委托人
ncv7t|ZN v*SAI]{#~ 17.change
CPA 更换
注册会计师 C.~j'5N [C1 LT2a 18.the existing CPA 现任注册
会计师
2i\Q@h t<nFy 19.the successor CPA 后任注册
会计师 #~^btL'dHF AoYaVlKG8 20.the preceding CPA前任
注册会计师 !@G)$g=< ~-TOsRvxR 21.issue the audit report 出具审计报告
+t9 8@ -ynBi;nH 22.expert 专家
lWWP03er! <l$P&jSF3 23.the board of directors 董事会
!}y1CA G@gh#[b 24.knowledge of the entity‘ s business 了解被审计单位情况
{.st`n|xz =m7H)z)i*J 25.assess material misstatement risks评估重大错报风险
+2RNZEc
q$[n`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
["y6b*;x !9;)N, 27.a general knowledge of —— 初步了解―――的情况
$5AC1g' xRum*}|4 28.a more knowledge of—— 进一步了解的情况
BOvF)4` V1B(|P 29.the prior year‘s working papers 以前年度
工作底稿
BkawL, /b5>Qp 30.minutes of meeting 会议纪要
OfTfNhpK |;+qld[4z 31.business risks 经营风险
gAt~?HvW6 tx"LeZZ 32.appropriateness 适当性
VO=!8Yx[ {$d <1y^ 33.accounting estimate 会计估计
rn8cdMN F; 8*H1 34.management representations 管理层声明
.oqIZ\iik \'Ssn(s 35.going concern assumption 持续经营假设
7]Em, e_.Gw"
/Yl 36.audit plan 审计计划
ZF6c{
~D jVO{$j 37.significant audit areas 重点审计领域
&<3&'*ueW w##^}nHOR 38.error 错误
m^V5*JIh H4:&%"j7 39.fraud舞弊
.@#A|fgv =Mj0:rW 40.modified or additional procedures 修改或追加审计程序
+D&Pp0xe o.m:3!RW 41.misappropriation of assets 侵占资产
vDFGd-S aS84n.?vq 42.transactions without substance 虚假交易
zF`3gl. VwyVEZt 43.unusual pressures 异常压力
29&bbfU d$t40+v 44.the suspected noncompliance 涉嫌存在违法行为
~g6 3qs iEm ? 45.materialiy 重要性
u0QzLi, lk3=4|?zsE 46.exceed the materiality level 超过重要性水平
T 2F6)e >yB(lKV 47.approach the materiality level 接近重要性水平
dY(;]sxFr jQ\zG J3 48.an acceptably low level 可接受水平
;Hmp f0$ @n-r-Q 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
*JX;|S k&