s8yCC#H" Lv^a+' 1.audit
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w:Q 2.attestation 鉴证
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j#Tn &EGY+p|2Y 3.credibility 可信赖程度
/Q]:Uf.J sD.6"w7} 4.audit of financial statements 财务报表
审计 (Q\\Gw EuLXtq 5.agreed-upon procedures 执行商定程序
G+fd.~aGE bt0djJRw 6.high levels of assurance 高水平保证
$xQ"PJ2 g"w)@*?K 7.compilation 编制
o;*]1 OM1*Iy 8.reliability 可靠性
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9.relevance 相关性
\!m!ibr Plb}dID" 10.professional skepticism 职业谨慎
7<fL[2- {$3j/b 11.objectivity 客观性
k RQ~hRT6 QZ?O;K1|y 12. professional competence 专业胜任能力
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xz 2(hvv- 13.Senior/CPA-in-charge 项目经理
Ko@zk<~"[ _jiQL66pY 14.audit engagement letter 业务约定书
a (P^e)< Tln9q0"W 15.recurring audit 连续审计
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>u#K! 9=H}yiJz 16.the client 委托人
aX:#'eDB *O!T!J 17.change
CPA 更换
注册会计师 bx;yHIRb Al=(sHc' 18.the existing CPA 现任注册
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~v^%ze jC#`PA3m= 19.the successor CPA 后任注册
会计师 `Fz\wPd x GwTk 20.the preceding CPA前任
注册会计师 C{DlcZ< RfD{g"]y 21.issue the audit report 出具审计报告
C{8i7D U.HoFf+HN 22.expert 专家
D!c1;IHZ P\Ai|"=&] 23.the board of directors 董事会
@Q/x&BV Cc@=? 24.knowledge of the entity‘ s business 了解被审计单位情况
:U!'U;uQ xi;/^)r 25.assess material misstatement risks评估重大错报风险
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:ES? 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
lb-S0plw 20$F$YYuk 27.a general knowledge of —— 初步了解―――的情况
Y;'VosTD }DJ|9D^yf 28.a more knowledge of—— 进一步了解的情况
vsu@PuqH tniPEmeS 29.the prior year‘s working papers 以前年度
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9Q,Msl4n dDsjPM;2 30.minutes of meeting 会议纪要
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SPfD2%jjC ERUs0na] 32.appropriateness 适当性
1M7\:te* x>U1t!' 33.accounting estimate 会计估计
JRHf.? .jvSAV5B 34.management representations 管理层声明
C/{nr-V3u fBHkLRFH 35.going concern assumption 持续经营假设
83{x"G3> ,`ZPtnH+ 36.audit plan 审计计划
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Hz$hyB y%{*uH}SL 37.significant audit areas 重点审计领域
Y&oP>n! ei +^/Nil 38.error 错误
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#)W8. 7$g*N6)Q 40.modified or additional procedures 修改或追加审计程序
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:>Z5I Rel(bA-[N 41.misappropriation of assets 侵占资产
I>A^5nk l-DGy# h+z 42.transactions without substance 虚假交易
)ZS:gD gi1}5DR 43.unusual pressures 异常压力
*%ed;>6:Q ^2&O3s 44.the suspected noncompliance 涉嫌存在违法行为
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