7dN]OUdi %p^C,B{7w 1.audit
审计 Sd}fse -O. MfI+ 2.attestation 鉴证
[Fjh ;LthdY()n( 3.credibility 可信赖程度
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hR@ #_4L/LV 4.audit of financial statements 财务报表
审计 # P18vK5 4Uz6*IQNl 5.agreed-upon procedures 执行商定程序
:P;#Y7}Y$ Hm1C|Qb 6.high levels of assurance 高水平保证
R3%T}^;f ?=f\oH$ 7.compilation 编制
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E70 8.reliability 可靠性
PDM>6U 2>?GD@GE 9.relevance 相关性
m6aoh^I R4pbi= 10.professional skepticism 职业谨慎
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2 11.objectivity 客观性
N f1) 5 U#@:"v| 12. professional competence 专业胜任能力
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}TT- 13.Senior/CPA-in-charge 项目经理
Pbd#Fu; ]Cbht\Ag" 14.audit engagement letter 业务约定书
7A7K:,c T\. 8og 15.recurring audit 连续审计
*)g*5kKN (47jop0RDQ 16.the client 委托人
xLq+njH E li,kW`j+t 17.change
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yTq(7uo 7s>d/F3* 20.the preceding CPA前任
注册会计师 $aG]V-M> nolTvqMT 21.issue the audit report 出具审计报告
=:o)+NE A3!NEFBK 22.expert 专家
a5]~%xdK N~Ax78TX 23.the board of directors 董事会
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13Iu# 24.knowledge of the entity‘ s business 了解被审计单位情况
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ely&'y! 25.assess material misstatement risks评估重大错报风险
sfa T`q umI#P,%[ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
F#Z]Xq0r %Xkynso~ 27.a general knowledge of —— 初步了解―――的情况
y)Ip\.KV\ 'xr\\Cd9s 28.a more knowledge of—— 进一步了解的情况
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?t 29.the prior year‘s working papers 以前年度
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Hyb{:< qd!$ nr 30.minutes of meeting 会议纪要
q'",70"\ ax'Dp{Q 31.business risks 经营风险
_S@s Eu1s 32.appropriateness 适当性
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jk) V[7P ;(VJZ_ 34.management representations 管理层声明
G4=%<+ o6Vc}jRH 35.going concern assumption 持续经营假设
q+|Dm<Ug ;)cSdA9 36.audit plan 审计计划
1B,RRHXn6 !\+SE"ml 37.significant audit areas 重点审计领域
(O/hu3 Gd:fWz( 38.error 错误
/`:5#O |p.mA-81 39.fraud舞弊
w}oH]jVKL6 g&riio7lx 40.modified or additional procedures 修改或追加审计程序
k3^S^Bv\ jpOi Eo 41.misappropriation of assets 侵占资产
%w'@:~0 gLd3,$Ei 42.transactions without substance 虚假交易
X(g<rz1J] -`f JhQ| 43.unusual pressures 异常压力
8%vk"h:u: PNg, bcl 44.the suspected noncompliance 涉嫌存在违法行为
L{<E'#@F Ms^,]Q1{ 45.materialiy 重要性
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