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`aC){&AP( 1.audit
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*LZ 2.attestation 鉴证
2`GOJ,$ `=lc<T^ 3.credibility 可信赖程度
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m4~ %McE`155 4.audit of financial statements 财务报表
审计 *Hz^K0:8( r|u MovnV 5.agreed-upon procedures 执行商定程序
Ho;X4lo[j g%[c<l9 6.high levels of assurance 高水平保证
kF"@Ngv. #S]ER907 7.compilation 编制
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8.reliability 可靠性
1KM`i Uu 8,@W+ 9.relevance 相关性
\%]I{ @a:>$t 10.professional skepticism 职业谨慎
ngohtB^] #X 52/8G 11.objectivity 客观性
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P5=/d 12. professional competence 专业胜任能力
#|&Sc_#4) PYbVy<xc 13.Senior/CPA-in-charge 项目经理
{8)zg<rL+M t3(]YgF 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
9l,a^@Y: TJ q~)Bm 16.the client 委托人
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[W%$qZlP .ZvM ^GJb 19.the successor CPA 后任注册
会计师 S4=~`$eP #wL 20.the preceding CPA前任
注册会计师 vVE2m=!v :8CvRO*< 21.issue the audit report 出具审计报告
S;$-''o?9 TT=b79k 22.expert 专家
%3NqSiMs +s- lCz 23.the board of directors 董事会
Ag{iq(X Llr>9(| 24.knowledge of the entity‘ s business 了解被审计单位情况
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Hemq+]6^ Jn{OWw2 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
yE}}c{hSn O8B\{T1 27.a general knowledge of —— 初步了解―――的情况
v?KC% Q09[[ 28.a more knowledge of—— 进一步了解的情况
0TQ$C-% H&:jcgV*P 29.the prior year‘s working papers 以前年度
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$2W%2rZ ek#O3Oz 30.minutes of meeting 会议纪要
MyT q 0NS<?p~_S 31.business risks 经营风险
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1oc3$A ]H`1F1= 34.management representations 管理层声明
rg^'S1x| 0g+'/+Ho 4 35.going concern assumption 持续经营假设
O^oWG&Y;v ^s|6vd;PD= 36.audit plan 审计计划
Z'"tB/=W _f$^%?^ 37.significant audit areas 重点审计领域
_d5QbTe i\,-oO 38.error 错误
7Zlw^'q$:L FoN|i"*l 39.fraud舞弊
r>o63Q: 3B84^>U< 40.modified or additional procedures 修改或追加审计程序
~ _/(t'9 P-?0zF/T$ 41.misappropriation of assets 侵占资产
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gt@m?w( Lm%:K]X 43.unusual pressures 异常压力
wB.&}p9p C{U?0!^ 44.the suspected noncompliance 涉嫌存在违法行为
RZXjgddL )h7<?@wv& 45.materialiy 重要性
s.$3j$vT 8 '@_d(N1jTw 46.exceed the materiality level 超过重要性水平
nAv#?1cjz 5>[u ` 47.approach the materiality level 接近重要性水平
1*\o. 45@^L's 48.an acceptably low level 可接受水平
4K\G16'$v Fld=5B^} 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
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.P8&5i)'P, 4h|c<-`>t 51.aggregate 总计
0Tx6zO F1*>y 52.subsequent events 期后事项
ZOh`(})hy !|^|,"A) 53.adjust the financial statements 调整财务报表
T&6l$1J os=e|vkB* 54.perform additional audit procedures 实施追加的审计程序
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