@6-3D/= s !II}'Je 1.audit
审计 X?] Mzcu <~e*YrJ?- 2.attestation 鉴证
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T0 cm+|S \aN5:Yy 4.audit of financial statements 财务报表
审计 Kr`.q:0GK )i:"cyoE 5.agreed-upon procedures 执行商定程序
AP9\]qZ(7 P<9T.l 6.high levels of assurance 高水平保证
COD^osM@ mXu";?2 7.compilation 编制
Z*(OcQ- >n1UK5QD 8.reliability 可靠性
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-rS{ 2]r5e; 9.relevance 相关性
3Q,p, "AIS6%, 10.professional skepticism 职业谨慎
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@;[. #hK 11.objectivity 客观性
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:?, 12. professional competence 专业胜任能力
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<{o8 D:(h^R0; 13.Senior/CPA-in-charge 项目经理
GB}X 3 >^B%qg6 14.audit engagement letter 业务约定书
zj=F4]w ON"V`_dq+M 15.recurring audit 连续审计
N9z!-y'X RC!T1o~L 16.the client 委托人
/FcwsD\=$ u;8bbv4 17.change
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n?j)p. 18.the existing CPA 现任注册
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w aDJ ~$bQ;`,L 19.the successor CPA 后任注册
会计师 24Htr/lPCT A^F0}MYT 20.the preceding CPA前任
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UI%X 21.issue the audit report 出具审计报告
$U%N$_k? U9R pHh` 22.expert 专家
puGy`9eKv1 iEMIzaR 23.the board of directors 董事会
E+eC #!&w yn{U/+ 24.knowledge of the entity‘ s business 了解被审计单位情况
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#-S om,=.,|Ld 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
vu)V:y nZUBblRJ) 27.a general knowledge of —— 初步了解―――的情况
)W![TIp Lmyw[s\U 28.a more knowledge of—— 进一步了解的情况
;#?+i`9'q 7ZgFCK,8m, 29.the prior year‘s working papers 以前年度
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$qhVow5~ f.u[!T 30.minutes of meeting 会议纪要
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~r>N ^2um.`8 33.accounting estimate 会计估计
LgS.%Mn .;9I:YB$ 34.management representations 管理层声明
1)wzSEV@ \~ h7 35.going concern assumption 持续经营假设
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<[X|ke d[I}+%{[ 36.audit plan 审计计划
FA;uu\ Ot_xeg;7 37.significant audit areas 重点审计领域
p)=Fi}#D\ \)vxZ! 38.error 错误
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geu8$^ gb_k^wg~1' 40.modified or additional procedures 修改或追加审计程序
mam2]St" CzZmC]5 41.misappropriation of assets 侵占资产
w/HGmVa n/5)}( }K 42.transactions without substance 虚假交易
^g2p!7 !&D&Gs 43.unusual pressures 异常压力
fu 95-)M Iz\IQa 44.the suspected noncompliance 涉嫌存在违法行为
)0JXUC e jz2W/EE`w 45.materialiy 重要性
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fN TPW] r9@Q="J_) 48.an acceptably low level 可接受水平
zl j%v/9 <tbsQ3 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
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