d\uN XVkw/l 1.audit
审计 _aR{B-E 'y\Je7 2.attestation 鉴证
@4hzNi+ OKAU*}_ 3.credibility 可信赖程度
Ym1vq= yAfwQ$Ll7 4.audit of financial statements 财务报表
审计 h~7#$i 0u1ZU4+EC 5.agreed-upon procedures 执行商定程序
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*#'j0;2F 6.high levels of assurance 高水平保证
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ks9 I<O$);DV' 7.compilation 编制
8'u9R~}) `mzlOB 8.reliability 可靠性
KEtV /1MmOB 9.relevance 相关性
z3y{0<3 `p&[b]b 10.professional skepticism 职业谨慎
[K&%l]P7 UxL*I[z5 11.objectivity 客观性
ao2^3e Hl,{4%] 12. professional competence 专业胜任能力
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m>i*8 pASX-rb 13.Senior/CPA-in-charge 项目经理
.JPN '; (da`aRVDp 14.audit engagement letter 业务约定书
^K;k4oK <%m YsaM 15.recurring audit 连续审计
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q7X#LY k $DoR@2~y 17.change
CPA 更换
注册会计师 hI'WfF!X U?#wWbE1 18.the existing CPA 现任注册
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-g@!\{ -B;#pTG 19.the successor CPA 后任注册
会计师 WeM38&dWY 7v*gwBH 20.the preceding CPA前任
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ucbI_ 21.issue the audit report 出具审计报告
j(=w4Sd_W Ipk;Nq 22.expert 专家
,WRm{v0f^ E`.xu>Yyj 23.the board of directors 董事会
D5,]E`jwu 3>KEl^1DB 24.knowledge of the entity‘ s business 了解被审计单位情况
E+aePo U 2aj1IBnz6/ 25.assess material misstatement risks评估重大错报风险
^.6[vmmq GGp.u@\r 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
IMkE~0x4</ 0~bUW V 27.a general knowledge of —— 初步了解―――的情况
krUtOVI wtw=RA 28.a more knowledge of—— 进一步了解的情况
`,qft[1 BS9VwG<Z 29.the prior year‘s working papers 以前年度
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" 30.minutes of meeting 会议纪要
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zMsup4cl 31.business risks 经营风险
4j={ 9e< pey=zR! 32.appropriateness 适当性
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33.accounting estimate 会计估计
1&|]8=pG7 5(+9a 34.management representations 管理层声明
#*o0n>O 6KMO*v 35.going concern assumption 持续经营假设
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{P fz(YP=@ZnP 36.audit plan 审计计划
?9`j1[0 w:5?ofC 37.significant audit areas 重点审计领域
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dc# ~CNB3r5R 38.error 错误
L7$f01* IL*B@E8 39.fraud舞弊
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@ap!3o8,9 2lTt 41.misappropriation of assets 侵占资产
"wgPPop =\<NTu 42.transactions without substance 虚假交易
6u, g P~j#8cH7 43.unusual pressures 异常压力
!D=! t%:7W[_s 44.the suspected noncompliance 涉嫌存在违法行为
g88k@<Y $|~<6A{y 45.materialiy 重要性
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K(+=V)'Dz 9^a|yyzL 47.approach the materiality level 接近重要性水平
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iqW ]3 "0#Y 48.an acceptably low level 可接受水平
%p 6Ms 2j-l<!s 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
U1YqyG8 y!b"Cj 50.misstatements or omissions 错报或漏报
jr`swyg p/{%%30ke 51.aggregate 总计
:Qa*-)rs > "hP 52.subsequent events 期后事项
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