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M .Txwp?}; 1.audit
审计 "@itn jZ?^ |1 2.attestation 鉴证
*#B"%;Ln WAVEwA`r 3.credibility 可信赖程度
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K` <`l 4.audit of financial statements 财务报表
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zzX9Q: 5.agreed-upon procedures 执行商定程序
}vW3<|z _D1)_?`a@- 6.high levels of assurance 高水平保证
(U*Zz+ R -M-y*P) 7.compilation 编制
9YwS"~Q =w JL?|NV- 8.reliability 可靠性
p49T3V *35o$P46 9.relevance 相关性
22D,,nC0+= 4Gsq)i17j 10.professional skepticism 职业谨慎
7zu3o :;o?d&C 11.objectivity 客观性
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12. professional competence 专业胜任能力
_/F}y[B7d {G _|gs 13.Senior/CPA-in-charge 项目经理
Jv D`RUh _;k))K^ 14.audit engagement letter 业务约定书
Ap`D{u/ `e+eL*rZ~ 15.recurring audit 连续审计
OLDEB.@ PML84*K - 16.the client 委托人
bpfSe ~#iAW@ 17.change
CPA 更换
注册会计师 jHc/ EZB [.4D<}e 18.the existing CPA 现任注册
会计师
xf8.PqVNo \V9);KAOj 19.the successor CPA 后任注册
会计师 i$4lBy_2 Ijs=4f 20.the preceding CPA前任
注册会计师 Jry643K>:; DZX4c 2J 21.issue the audit report 出具审计报告
\MtdT[* f2{qj5 K 22.expert 专家
V;]U] Bh!J&SM: 23.the board of directors 董事会
9!Vp-bo ,9/s`o 24.knowledge of the entity‘ s business 了解被审计单位情况
Y^uYc} LP}YHW/ 25.assess material misstatement risks评估重大错报风险
QEl~uhc3 r7N%onx 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
g?!;04 JT 5+d , 27.a general knowledge of —— 初步了解―――的情况
'5n=tRx IR*:i{ 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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WFpR@53Db O;<YLS^|6 30.minutes of meeting 会议纪要
1z=}`,?> pXHeUBY. 31.business risks 经营风险
~7&O[ {X>U`0P 32.appropriateness 适当性
=_H)5I_\ aV?r %'~Z 33.accounting estimate 会计估计
7j%sM& [KwwhI@3 34.management representations 管理层声明
|)u|@\{ fT_swhIO 35.going concern assumption 持续经营假设
&SK=ZOKg^ BcD%`vGJ 36.audit plan 审计计划
U>_#,j JZrUl^8E 37.significant audit areas 重点审计领域
_yVF+\kQ `pd1'5Hm 38.error 错误
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Y{ 2xokJ N f*~z| 40.modified or additional procedures 修改或追加审计程序
BXo9s~5Q _7w2E 41.misappropriation of assets 侵占资产
y2Z1B2E%f &:)e 42.transactions without substance 虚假交易
<0I=XsE1iX H0i\#)Xs 43.unusual pressures 异常压力
-2Azpeh )?PRG= 44.the suspected noncompliance 涉嫌存在违法行为
hKW!kA=gZ Sf0[^"7 45.materialiy 重要性
jj 9eFB 4Vi&Y')f 46.exceed the materiality level 超过重要性水平
}\/f~?tEh '$n#~/#} 47.approach the materiality level 接近重要性水平
A?829< H=k*;' 48.an acceptably low level 可接受水平
8?7:sfc OHha5n 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
>qI|g={M ' ! ls"qo 50.misstatements or omissions 错报或漏报
i<Be)Y-' /1q] D8 51.aggregate 总计
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q<cpU'-# 52.subsequent events 期后事项
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wc'K=;c 53.adjust the financial statements 调整财务报表
+(<}`!9M* zdUi1 b 54.perform additional audit procedures 实施追加的审计程序
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"6@3 55.audit risk 审计风险
oFRb+H(E d.&~n`Rv!p 56.detection risk 检查风险
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