.<0ye_S'y ]"As1" 1.audit
审计 #FLb*%Nr 4&lv6`G ` 2.attestation 鉴证
(*9$`!wS biD$qg 3.credibility 可信赖程度
Ys9[5@7 >{n,L6_t 4.audit of financial statements 财务报表
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J,XY f1RWP@iar 5.agreed-upon procedures 执行商定程序
wD}l$& + lWk>z; d 6.high levels of assurance 高水平保证
"m$##X\ (62"8iD6 7.compilation 编制
h|9L5 ITX a&5D 8.reliability 可靠性
=+-UJo5 6dr%;Wp 9.relevance 相关性
WF+99?75 |-67\p] 10.professional skepticism 职业谨慎
1Faf$J~7| z]y.W`i 11.objectivity 客观性
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:A_@,Q =_*Zn(>t` 13.Senior/CPA-in-charge 项目经理
LKB$,pR~1l CJx|?yK2 14.audit engagement letter 业务约定书
Xf]d. : dh iuI|?@ 15.recurring audit 连续审计
=U9*'EFr /)>3Nq4Zx 16.the client 委托人
|$Sedzj' !;v|' I 17.change
CPA 更换
注册会计师 yjX9oxhtL X=&ET)8-Y 18.the existing CPA 现任注册
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z (wc0I `:KY\ 19.the successor CPA 后任注册
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注册会计师 *I.f1lz%* DU'`ewLL7 21.issue the audit report 出具审计报告
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R4cM%l_#W nPl?K:( 23.the board of directors 董事会
C`9+6T `p-cSxR_ 24.knowledge of the entity‘ s business 了解被审计单位情况
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'[:D$q; 25.assess material misstatement risks评估重大错报风险
n5NsmVW \x 0RLg:SV 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
_S1>j7RQo !9r$e99R 27.a general knowledge of —— 初步了解―――的情况
azp):*f(" .@U@xRu7| 28.a more knowledge of—— 进一步了解的情况
_7L-< E6ElNgL 29.the prior year‘s working papers 以前年度
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Qd$nH8ED Y mxC;?s;~ 30.minutes of meeting 会议纪要
zu{P#~21 k$R-#f; 31.business risks 经营风险
sIGMA$EK "ne?P9'hF 32.appropriateness 适当性
WPMSm<[ q,|j]+9q 33.accounting estimate 会计估计
9}<ile7^ g|yvF-+ 34.management representations 管理层声明
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<uw9DU7G m8hk:4Ae 37.significant audit areas 重点审计领域
kfY}S '8H4shYg 38.error 错误
m@v\(rT. k"zv~`i' 39.fraud舞弊
7*A],:-q SsDmoEeB[ 40.modified or additional procedures 修改或追加审计程序
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3ym',q ?X<eV1a 43.unusual pressures 异常压力
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e\zm7_+i{ CxW>~O: 45.materialiy 重要性
c]o'xd,T8\ <^jQo<kU 46.exceed the materiality level 超过重要性水平
08\,<9 "&?kC2Y| 47.approach the materiality level 接近重要性水平
0 ZKx<]! FGmb<z 2p 48.an acceptably low level 可接受水平
}V`"s^ DA,?} 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
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`l[c_%Bm D'DfJwA 53.adjust the financial statements 调整财务报表
wJo}!{bN qqY"*uJ' 54.perform additional audit procedures 实施追加的审计程序
MKi0jwJM >SHhAEF 55.audit risk 审计风险
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8ZeC# N<VJ(20y 56.detection risk 检查风险
Cnh \%OW vXZOy%$o 57.inappropriate audit opinion 不适当的审计意见
;dgp+ zHRplm+i 58.material misstatement 重大的错报
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