}U^iVq* s-4qK(ml- 1.audit
审计 Z817f]l 2"QcjFW% 2.attestation 鉴证
#z61I"kU D4T42L 3.credibility 可信赖程度
mKLWz1GZ uovSe4q5q 4.audit of financial statements 财务报表
审计 nKmf# uO( (Mg 5.agreed-upon procedures 执行商定程序
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<M,<|Y*) Jz]OWb * 7.compilation 编制
o?d`o$ x9o(q`N 8.reliability 可靠性
!<<wI'8 19:1n]*X< 9.relevance 相关性
_n0NE0 K}DrJ/s 10.professional skepticism 职业谨慎
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eF(oHn, /&E]qc*-p 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
BQ=JZ4& ? r}2JHvN 14.audit engagement letter 业务约定书
@,{Qa!A>l dtBr#Te 15.recurring audit 连续审计
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$1 16.the client 委托人
$k+XH+1CW `NQ;|! 17.change
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注册会计师 09=w JF'<"" 18.the existing CPA 现任注册
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HOr Xxxp1^ ^SbxClUfw! 19.the successor CPA 后任注册
会计师 N"7BV 7e[&hea 20.the preceding CPA前任
注册会计师 jw)c|%r> SB:z[kfz| 21.issue the audit report 出具审计报告
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NAO0b5-h FjW%M;H 23.the board of directors 董事会
T[-Tqi NT \0)2 u[7 24.knowledge of the entity‘ s business 了解被审计单位情况
9fY of +.v+Opp, 25.assess material misstatement risks评估重大错报风险
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*1 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
4 g8t Xif>ZL?aXb 27.a general knowledge of —— 初步了解―――的情况
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_cU Y2|c;1~5$ 28.a more knowledge of—— 进一步了解的情况
2gW+&5;4 6ZQ$5PY 29.the prior year‘s working papers 以前年度
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;,Os3 O`_]n 30.minutes of meeting 会议纪要
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Gb.}af#v t'DIKug& 32.appropriateness 适当性
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XUK%O8N#9 -3SRGr 34.management representations 管理层声明
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w,)n^ \,G19o}`Es 35.going concern assumption 持续经营假设
zomg$@j %1M!4**W 36.audit plan 审计计划
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