Q}lY1LT` N1:)Z`r 1.audit
审计 j~Ci*'*L / 8dRql-Ne 2.attestation 鉴证
c2gZ<[~ 5P);t9O6 3.credibility 可信赖程度
ij_5=4aZ- tC+11M 4.audit of financial statements 财务报表
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^NVF 5.agreed-upon procedures 执行商定程序
s/;S2l$` Yv{$XI7 6.high levels of assurance 高水平保证
,4,./wIq : 9>U+)% 7.compilation 编制
Zwtz )ZII JsX}PVuL 8.reliability 可靠性
qssK0!- (G>g0(;D- 9.relevance 相关性
loyhNT= *L<<S=g$2 10.professional skepticism 职业谨慎
nob}}w]~C \$,;@H5I^ 11.objectivity 客观性
\3rgwbF zP!j {y4w 12. professional competence 专业胜任能力
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y?*Y=," 13.Senior/CPA-in-charge 项目经理
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~>-6Nb 5 14.audit engagement letter 业务约定书
5S! !@P!, 6D4u?P, 15.recurring audit 连续审计
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eN TKX py/#h$eY 17.change
CPA 更换
注册会计师 ln09_Lr 8hX/~-H 18.the existing CPA 现任注册
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Qyj:!-o Z7MGBwP( 19.the successor CPA 后任注册
会计师 8(:O5# 9$R}GK 20.the preceding CPA前任
注册会计师 7x$VH5jie# hus9Zv4 21.issue the audit report 出具审计报告
ir;az{T#U #.@D}7y5 22.expert 专家
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24.knowledge of the entity‘ s business 了解被审计单位情况
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|s!~ +39p5O! 25.assess material misstatement risks评估重大错报风险
)3!z2f: e 0ol*!@? 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
$r(9'm}W R6irL!akAd 27.a general knowledge of —— 初步了解―――的情况
w"h3e 6oR5q 4 28.a more knowledge of—— 进一步了解的情况
f5t/=/6>F >s;dooZ 29.the prior year‘s working papers 以前年度
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c ]RI+:f 30.minutes of meeting 会议纪要
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,45p@ ]M&KUgz 31.business risks 经营风险
v==/tr) pJ@D}2u( 32.appropriateness 适当性
AUm5$;o,/ _Qf310oONS 33.accounting estimate 会计估计
6L&_(/{Uw 5oY^;)\/ 34.management representations 管理层声明
U{&gV~ WQltUaF 35.going concern assumption 持续经营假设
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i.G 36.audit plan 审计计划
-pm%F8{T] ys}I~MK - 37.significant audit areas 重点审计领域
&jE@i# /baSAoh/e 38.error 错误
.arWbTR)~U Uizg.<. 39.fraud舞弊
^qNr<Ye &]1gx# 40.modified or additional procedures 修改或追加审计程序
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o+FDkqEN 41.misappropriation of assets 侵占资产
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sk~inIj- U~Rs?JmTdD 43.unusual pressures 异常压力
C.?~D*Q @*5(KIeeC> 44.the suspected noncompliance 涉嫌存在违法行为
kuo!}QFL C\gKJW^]y@ 45.materialiy 重要性
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