z iR} +~\1Zgw 1.audit
审计 )y(pd D(D:/L8T, 2.attestation 鉴证
yazC2Enes8 V} Y %9V 3.credibility 可信赖程度
W[[3'J TF sPn[FuT>+s 4.audit of financial statements 财务报表
审计 Iodk1Y; tgH@|Kg 5.agreed-upon procedures 执行商定程序
Zf}]sW$H ,qV8(`y_ 6.high levels of assurance 高水平保证
%geiJ z ";yCo0* 7.compilation 编制
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W3\ WY#A9i5Ge 8.reliability 可靠性
L6Ykv/V I.TdYSB 9.relevance 相关性
oCdWf63D =4uL1[0' 10.professional skepticism 职业谨慎
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11.objectivity 客观性
]7n+|@3x Bs(\e^} 12. professional competence 专业胜任能力
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o\1tU-i k'{'6JR 13.Senior/CPA-in-charge 项目经理
x?Doe`/6? [ !/u, 14.audit engagement letter 业务约定书
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1X2MhV 15.recurring audit 连续审计
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Esvr~)Y &{NN!X 17.change
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注册会计师 DZ -5A FuiG=quY 18.the existing CPA 现任注册
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Cqy84!Z< % 1ZJi}~ 19.the successor CPA 后任注册
会计师 U|.kAI* p'fq&a+ 20.the preceding CPA前任
注册会计师 `"zXf -qeE }.ZX.qYX 21.issue the audit report 出具审计报告
#qY`xH'> P2pdXNV 22.expert 专家
G#-t&gO3 b?eIFI&w^l 23.the board of directors 董事会
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.Nz2K[ 24.knowledge of the entity‘ s business 了解被审计单位情况
6r{NW9y' 42E]&=Cet 25.assess material misstatement risks评估重大错报风险
H)z}6[` p;cNmMm 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
lYldq)qB{ ~``oKiPg@ 27.a general knowledge of —— 初步了解―――的情况
UIgs/ T#kPn#| 28.a more knowledge of—— 进一步了解的情况
#'[4k: V:HxRMF2X 29.the prior year‘s working papers 以前年度
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{KEj2V 30.minutes of meeting 会议纪要
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@vO TG9 a1q 31.business risks 经营风险
=vJ:R[Ilw S?ELFq(g 32.appropriateness 适当性
/W\@/b, &{E1w<uv 33.accounting estimate 会计估计
ln.'}P r(WR=D{ 34.management representations 管理层声明
6D3hX>K4 LG3D3{H(. 35.going concern assumption 持续经营假设
D*.U? [y$P'Y 36.audit plan 审计计划
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w.$ue A)6xEeyR 38.error 错误
:Z)a&A9v N?7MYP 39.fraud舞弊
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2WM Q(v*I&k 40.modified or additional procedures 修改或追加审计程序
Ok63 w7 -yyim;Nj 41.misappropriation of assets 侵占资产
S&(MR%". I!sh+e 42.transactions without substance 虚假交易
&w15GO;4 +I~`Ob 43.unusual pressures 异常压力
ybk~ m oA/[>\y 44.the suspected noncompliance 涉嫌存在违法行为
]mIcK _v=S4A#tF 45.materialiy 重要性
n!Hj4~T0 2kukQj(n 46.exceed the materiality level 超过重要性水平
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_[%2QwAUj* 0PdeK'7 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
fv@mA -- U'4j+vUc 50.misstatements or omissions 错报或漏报
YkWv*l !fX&i 6 51.aggregate 总计
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EK$ ZVu_E.4. 52.subsequent events 期后事项
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