Fp5NRM*-! \za5:?[xB 1.audit
审计 g]Xzio&w ti{H(;;@ 2.attestation 鉴证
5mna7BCEb Jcalf{W6 3.credibility 可信赖程度
1o|0x\ q JA?,0S 4.audit of financial statements 财务报表
审计 D%jD8 p 2H?I'<NoC 5.agreed-upon procedures 执行商定程序
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>>a() 6.high levels of assurance 高水平保证
ol?z<53X] xm}q6>jRV 7.compilation 编制
^_*jp[!`b$ 23}BW_m 8.reliability 可靠性
28T\@zi BrNG%%n 9.relevance 相关性
IqhICC1V- z*M}=`M$ 10.professional skepticism 职业谨慎
bmj8WZ 9C557$nS^ 11.objectivity 客观性
$[M}K NJ|NJp&0 12. professional competence 专业胜任能力
^MW\t4pZ `ICcaRIN8I 13.Senior/CPA-in-charge 项目经理
lFp!XZ! zG-_!FIn 14.audit engagement letter 业务约定书
/S7+B] [cGt 15.recurring audit 连续审计
%~#!NX n_""M:X H 16.the client 委托人
&YT_#M My]+?.Ru 17.change
CPA 更换
注册会计师 [2GXAvXsT -yX.Jv 18.the existing CPA 现任注册
会计师
\6`v.B&v ; g Z%U 19.the successor CPA 后任注册
会计师 o &BPG@n hAV2F# 20.the preceding CPA前任
注册会计师 94T}iY. <@u0.-] 21.issue the audit report 出具审计报告
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<KKY"?I' gCv"9j<j 22.expert 专家
RH!SW2o< Z|2Eb* 23.the board of directors 董事会
0s860Kn Ms.PO{wb 24.knowledge of the entity‘ s business 了解被审计单位情况
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?QsP 25.assess material misstatement risks评估重大错报风险
uz*d^gr} \e?.hmq 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
L7SEswMti N=>- Q) 27.a general knowledge of —— 初步了解―――的情况
eQ$N:] +VSZhg,Np8 28.a more knowledge of—— 进一步了解的情况
>?S\~Y |'ZN!2u 29.the prior year‘s working papers 以前年度
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>j&1?M2C ^Vag1(hdq 30.minutes of meeting 会议纪要
|if'_x1V jmkRP"ZnA 31.business risks 经营风险
^4+r*YvcM ?V#Gx>\ 32.appropriateness 适当性
iPMB$SdfO ,/~[S 33.accounting estimate 会计估计
YV*b~6{d QZ?d2PC=>? 34.management representations 管理层声明
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jyNb(Z 35.going concern assumption 持续经营假设
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a lrt*V|= #-,g&)`] 38.error 错误
\0D$Mie rqF"QU= l 39.fraud舞弊
"hW(S Z*9L'd"D| 40.modified or additional procedures 修改或追加审计程序
!~kEtC _HwpPRVP/ 41.misappropriation of assets 侵占资产
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^ EY]a6@; 42.transactions without substance 虚假交易
a~WqUL S0F@#mSQ? 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
T0r<O_ubOA |H:<:*=6c 45.materialiy 重要性
NW)M?f+6 ?gLAWz 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
=Ci13< KQ ;J'OakeVO 48.an acceptably low level 可接受水平
&RWM<6JP 8\DME 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
j$+gq*I&E @YCv 50.misstatements or omissions 错报或漏报
i (0hvV>' |ixGY^3; 51.aggregate 总计
t~ -J %$ !Vb,zQ 52.subsequent events 期后事项
[g +y_@9s ~Yl<S(/4 53.adjust the financial statements 调整财务报表
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