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审计 l u^fKQ 3]X9 z 2.attestation 鉴证
2|1s !Q R`RLq1WA 3.credibility 可信赖程度
wK7wu. v GF< 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
nVTCbV mh#dnxeR 6.high levels of assurance 高水平保证
H8ws6}C 4<['%7U_[ 7.compilation 编制
O>E2G]K]\ -bamNw>| 8.reliability 可靠性
CTbz?Kn t ._PS3 9.relevance 相关性
9Q#eu~R @[qGoai 10.professional skepticism 职业谨慎
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n: ~y] 5K;vdwSB 12. professional competence 专业胜任能力
:.-z) C} q>~\w1%}a\ 13.Senior/CPA-in-charge 项目经理
pX:FXzYQ OZF^w[ `w 14.audit engagement letter 业务约定书
a:oZ5PX= )Tc eNH 15.recurring audit 连续审计
]to"X7/ rpgr5> 16.the client 委托人
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CPA 更换
注册会计师 KUdpOMYX >@yHa'*9S 18.the existing CPA 现任注册
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VWlOMqL995 UC,43 z 19.the successor CPA 后任注册
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&N#~l* -$(,&qyk 20.the preceding CPA前任
注册会计师 %"Y7 b2pPa ?I` BbT} 21.issue the audit report 出具审计报告
r@&d88U: 9E (VU. 22.expert 专家
No)v&P% B/i` 23.the board of directors 董事会
c3gy{:lb U}xQUFT| 24.knowledge of the entity‘ s business 了解被审计单位情况
}mjJglK!N JM#jg-z,~ 25.assess material misstatement risks评估重大错报风险
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L, OQ$77]XtvL 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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5#zwdoQ 4]N`pD5 28.a more knowledge of—— 进一步了解的情况
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Ns-cT'1- 29.the prior year‘s working papers 以前年度
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`0rEV_$ j:%~: 30.minutes of meeting 会议纪要
q|,I\H5} v/]Bo[a 31.business risks 经营风险
IBx?MU#. k;p:P ?s5Y 32.appropriateness 适当性
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=:U63 ;T}#-`O_Im 34.management representations 管理层声明
D-.XSIEMu 1\7SiQ- 35.going concern assumption 持续经营假设
NIDK:qdR Urhh)i 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
:K& J{=by]-rD, 38.error 错误
>JFAE5tj&2 D"F5-s7 39.fraud舞弊
f/9]o vN%zk(?T 40.modified or additional procedures 修改或追加审计程序
\xk`o5/{ wO!k|7:Z 41.misappropriation of assets 侵占资产
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;JpU4W2/ 7-+X -Y? 43.unusual pressures 异常压力
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TL+a_]3@ __""!Yz 45.materialiy 重要性
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"A^9WhUpJ CD(2A,u)/ 47.approach the materiality level 接近重要性水平
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\>w[#4`m h\KQ{-Bl 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
q>w@W:t Z (F_Wys=6 50.misstatements or omissions 错报或漏报
Q"CZ}B1< .eW}@1+[; 51.aggregate 总计
*&>1A A G*e/Ft.wf8 52.subsequent events 期后事项
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