Tirux ; KXV[OF&J 1.audit
审计 Xtwun K:'q>D@ 2.attestation 鉴证
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sVHt`c @fuM)B1" 3.credibility 可信赖程度
e*+FpW@ 9}B`uJ 4.audit of financial statements 财务报表
审计 |uW:r17 [1 Ydo` 5.agreed-upon procedures 执行商定程序
1!pa;$L 2+Px'U\ 6.high levels of assurance 高水平保证
<foCb%$(? 0!z@2[Pe66 7.compilation 编制
.(J?a" {lth+{&L# 8.reliability 可靠性
tpy>OT$ Qu,8t8 9.relevance 相关性
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% SI:U0gUc 10.professional skepticism 职业谨慎
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_Va"yTO6 11.objectivity 客观性
E;21?`x5 4tSv{B/} 12. professional competence 专业胜任能力
2<mW\$ rF\"w0J_ 13.Senior/CPA-in-charge 项目经理
SWp1|.=Sm /6O??6g 14.audit engagement letter 业务约定书
c!8=lrT. c9R5w.t: 15.recurring audit 连续审计
~}K5#< i(?,6)9 16.the client 委托人
v^ d]rSm yqSs,vz 17.change
CPA 更换
注册会计师 *&Z7m^`FQ ;n\= R 5. 18.the existing CPA 现任注册
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i&8FBV- ?PTk1sB 19.the successor CPA 后任注册
会计师 ,@m@S^ (Qgde6 20.the preceding CPA前任
注册会计师 T5Dw0Y6u, d--y 21.issue the audit report 出具审计报告
CE15pNss &R~n>>c 22.expert 专家
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.Mp iTW? W\d 23.the board of directors 董事会
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xX iR$<$P5 24.knowledge of the entity‘ s business 了解被审计单位情况
p0.|< VL[)[~^ 25.assess material misstatement risks评估重大错报风险
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?2 0 bVmAtm[ 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
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Wpqw :|o<SZ 27.a general knowledge of —— 初步了解―――的情况
"m{,~'x gn5)SP 8 28.a more knowledge of—— 进一步了解的情况
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` 30.minutes of meeting 会议纪要
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keBO](@ 31.business risks 经营风险
2cu#lMq xUF_1hY 32.appropriateness 适当性
S'dV>m` DoC(Z)o 33.accounting estimate 会计估计
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3 BQ^H? jo 34.management representations 管理层声明
Khh0*S8.K $4jell 35.going concern assumption 持续经营假设
QrApxiw @v\*AYr'M 36.audit plan 审计计划
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reo{*)% R~bC,`Bh 38.error 错误
!~_zm*CqbZ 1GEK:g2B 39.fraud舞弊
"i:T+#i({O D+lzFn$3 40.modified or additional procedures 修改或追加审计程序
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h;)a \yrisp#` 41.misappropriation of assets 侵占资产
,wwZI`>- ~-a'v! 42.transactions without substance 虚假交易
ozsxXBh-`' [6jbgW~E 43.unusual pressures 异常压力
d@mo!zu 7z_;t9Y 44.the suspected noncompliance 涉嫌存在违法行为
3M5#4n\v$ R E1/"[t 45.materialiy 重要性
VC5_v62&. 1Xy]D 46.exceed the materiality level 超过重要性水平
S{',QO*D6 F#xa`*AP 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
uhN%Aj\iu( 4^6.~6a 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
4LI0SwD#^/ DjMf,wX-{ 50.misstatements or omissions 错报或漏报
F2(q>#<_ 5)1+~ B 51.aggregate 总计
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;Qlu 5CAR{|a 52.subsequent events 期后事项
u%2<\:~j ashcvn~z 53.adjust the financial statements 调整财务报表
C@o%J.9"# o/[ 54.perform additional audit procedures 实施追加的审计程序
l? #xAZx&_ wHz?#MW 3L 55.audit risk 审计风险
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??O 0f ER*.F 56.detection risk 检查风险
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