D8a[zXWnc VeixwGZ. 1.audit
审计 a+$WlG/x / ,3,l^kZ 2.attestation 鉴证
+8e~jf3E1 aa8xo5tIp 3.credibility 可信赖程度
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d\aarhD8* 4.audit of financial statements 财务报表
审计 ^h+,Kn0@ 2|vArRKt 5.agreed-upon procedures 执行商定程序
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"*>J{ 2Yd0:$a 6.high levels of assurance 高水平保证
'p=5hsG ?CB*MWjd 7.compilation 编制
{R[FwB^7wJ n:zoN2lC 8.reliability 可靠性
(pBOv:6 nQuiRTU< 9.relevance 相关性
M_tY: v J /3qJst 10.professional skepticism 职业谨慎
z?$F2+f& I@VhxJh 11.objectivity 客观性
v,Lv4) (0s7<&Iu 12. professional competence 专业胜任能力
%liu[6_ |zD{]y?S- 13.Senior/CPA-in-charge 项目经理
~b+TkPU ("{JNA/ 14.audit engagement letter 业务约定书
M17oAVN7D 7n*,L5%?]4 15.recurring audit 连续审计
y2k'^zE fY@Y$S`Fh 16.the client 委托人
8H4"mxO ?bc-?<Xk 17.change
CPA 更换
注册会计师 Fw!wSzsk3 +TW9BU'a^ 18.the existing CPA 现任注册
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:[:5^R #L}YZ 19.the successor CPA 后任注册
会计师 9] /xAsD aY 8"Sw|4 20.the preceding CPA前任
注册会计师 m1x7f%_ '< ]:su+ 21.issue the audit report 出具审计报告
ji(W+tQ2Y' Q3MG+@) S 22.expert 专家
5Hvg%g-c x\t)uM% 23.the board of directors 董事会
T'9I&h%\ &6fNPD(| 24.knowledge of the entity‘ s business 了解被审计单位情况
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a ~_WsjD0O 25.assess material misstatement risks评估重大错报风险
~m^.&mv3/ }X{#=*$GQ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
9"Vch;U$ 3R(GO.n=] 27.a general knowledge of —— 初步了解―――的情况
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N9LBji;nH vK2sj1Hzr 29.the prior year‘s working papers 以前年度
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z@\C/wX Wbo{v r[2+ 30.minutes of meeting 会议纪要
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L9 "?Dov/+Q. 31.business risks 经营风险
n%;wQ^ *,$cW,LN 32.appropriateness 适当性
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33.accounting estimate 会计估计
+2%ih! v"M5';ZS> 34.management representations 管理层声明
/DOV/>@5% oBZ\mk L 35.going concern assumption 持续经营假设
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4:*R.Z] ,lK=m~ 36.audit plan 审计计划
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jdvxoX- 4W7 37.significant audit areas 重点审计领域
#clOpyT* oej5bAi 38.error 错误
Yud]s~N EBjSK/ 39.fraud舞弊
C9^[A4O@X! t']d_Vcza 40.modified or additional procedures 修改或追加审计程序
"YU<CO;4VV .FUws 41.misappropriation of assets 侵占资产
GT$.#};u l,cnMr^.W 42.transactions without substance 虚假交易
zTtn`j$ Dqss/vwV 43.unusual pressures 异常压力
4DhGp o+UCu`7e 44.the suspected noncompliance 涉嫌存在违法行为
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?aCVa r)Q/YzXx* 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
uw'>tb@ USF9sF0l 48.an acceptably low level 可接受水平
,;3#}OGg Hh^EMQk 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
= MQpYX +NML>g#F~z 50.misstatements or omissions 错报或漏报
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