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yc@:*Z 1.audit
审计 hhr>nuA ch0x*[N@ 2.attestation 鉴证
H~ =;yy wW'.bqA 3.credibility 可信赖程度
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{ 4.audit of financial statements 财务报表
审计 )Z@hk]@?_[ q62U+o9G 5.agreed-upon procedures 执行商定程序
!Y]%U @4} yI$MqR 6.high levels of assurance 高水平保证
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cbiO)@I .+ CMm5T 7.compilation 编制
<h1J+ 4ak} "Z 8.reliability 可靠性
q&EwD(k T`| >oX 9.relevance 相关性
*|/kKvN x!9bvQT 10.professional skepticism 职业谨慎
PAy7b7m~B G)y'ex k 11.objectivity 客观性
aW$))J)0 SCD;(I~4 12. professional competence 专业胜任能力
Kl+4A}Uo iM s(Ywak] 13.Senior/CPA-in-charge 项目经理
;F>I+l_X uWerC?da 14.audit engagement letter 业务约定书
w'!J BjbpRQ, 15.recurring audit 连续审计
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2 16.the client 委托人
("j*!Dsd 3})0p 17.change
CPA 更换
注册会计师 7#iT33(3 \b|Q `)TK 18.the existing CPA 现任注册
会计师
pB0Do6+{ tsqWnz=) 19.the successor CPA 后任注册
会计师 JWs?az I}7=\S/@ 20.the preceding CPA前任
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sazF& 21.issue the audit report 出具审计报告
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k[+ -` e`U%n 22.expert 专家
>R8eAR$N ffE>%M* 23.the board of directors 董事会
Z~Z+Yt;,9a H3"D$Nv 24.knowledge of the entity‘ s business 了解被审计单位情况
h}(GOYS) Kkz2N 25.assess material misstatement risks评估重大错报风险
4\EvJg@Z. ^Dhu8C( 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
1`8(O >5 ]$96#}7N 27.a general knowledge of —— 初步了解―――的情况
9]TvLh3 Q\<^ih51 28.a more knowledge of—— 进一步了解的情况
IpMZ{kJlv` }X*.Vv A 29.the prior year‘s working papers 以前年度
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@IwVR ='|HUxFi 30.minutes of meeting 会议纪要
jF%[.n[BU db.E-@W.OI 31.business risks 经营风险
-}2e+DyAy lw"5p)aB 32.appropriateness 适当性
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Sk,9<@ 33.accounting estimate 会计估计
`mTc :,(ZMx\ 34.management representations 管理层声明
&OSyU4r aF\?X&| 35.going concern assumption 持续经营假设
kaj6C_k| -"e$ VB 36.audit plan 审计计划
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IW'2+EGc &$</|F)y 38.error 错误
sZhl.[&zo b,#E.%SLw 39.fraud舞弊
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NCM&6<_ UPkD^D, 41.misappropriation of assets 侵占资产
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H! }3Y3f).ZW 42.transactions without substance 虚假交易
61J01(+| afMIq Q? 43.unusual pressures 异常压力
<IBzh_ Y Hv85y 44.the suspected noncompliance 涉嫌存在违法行为
y[l19eU ,1YnWy* 45.materialiy 重要性
d6.9]V? &n:F])`2 46.exceed the materiality level 超过重要性水平
jbqhNsTNK X=p~`Ar M{ 47.approach the materiality level 接近重要性水平
q_N8JQg O$%C(n( 48.an acceptably low level 可接受水平
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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
IPl>bD~=p f#p.=F$ 50.misstatements or omissions 错报或漏报
B94mh @:. 6'ji,` 51.aggregate 总计
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i}LWcD 52.subsequent events 期后事项
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V}hB 53.adjust the financial statements 调整财务报表
<L__;j1Wx I$neE"wW 54.perform additional audit procedures 实施追加的审计程序
+*Cg2` {=,?]Z+ 55.audit risk 审计风险
8fdK|l w `C`_2y8 56.detection risk 检查风险
m//(1hWv7 E$FXs~a 57.inappropriate audit opinion 不适当的审计意见
yV xR||e )(&g\ 58.material misstatement 重大的错报
P$)9osr 2I'\o7Y 59.tolerable misstatement 可容忍错报
*Df|D/,WE [j5^Zb&0 60.the acceptable level of detection risk 可接受的检查风险
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