@Q&3L~K" *D4hq= 1.audit
审计 %+ 7p lM D.D$#O_n.S 2.attestation 鉴证
-U~ ,y4I[[ 3.credibility 可信赖程度
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&E}r{? 4.audit of financial statements 财务报表
审计 gK#mPcn^ o)6p A^+ 5.agreed-upon procedures 执行商定程序
4p%A8%/q L!/\8-&$P 6.high levels of assurance 高水平保证
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7.compilation 编制
(npj_s!.C) 4%WzIzRb 8.reliability 可靠性
jA".r'D% pY4}>ju(g 9.relevance 相关性
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R [H+qr )%rg?lI 11.objectivity 客观性
3X9b2RY*L/ $'W}aER 12. professional competence 专业胜任能力
=_j vk. ,F&g5' 13.Senior/CPA-in-charge 项目经理
PcB_oG g T5urZq*R 14.audit engagement letter 业务约定书
T0)4v-EO \txbhWN 15.recurring audit 连续审计
Sxjub&= I%|>2}-_U 16.the client 委托人
80A.<=(=. =to=8H- 17.change
CPA 更换
注册会计师 "5cM54Z0 R.7 :3h 18.the existing CPA 现任注册
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[c_|ob] b~dIk5>O 19.the successor CPA 后任注册
会计师 L@=3dp!\Cu w\)| 20.the preceding CPA前任
注册会计师 A!1;}x zMIT}$L 21.issue the audit report 出具审计报告
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weoTn: 4|A>b})H 22.expert 专家
CctJFcEZ !lo/xQ< 23.the board of directors 董事会
}68i[v9Njk "3FihE]k 24.knowledge of the entity‘ s business 了解被审计单位情况
F~ Lx|)0M 4Llo`K4 25.assess material misstatement risks评估重大错报风险
u!1{Vt87 ]v+31vdf:O 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
lRh9j l d1[ZHio2c? 27.a general knowledge of —— 初步了解―――的情况
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2Sm}On o\vBOp?hj 29.the prior year‘s working papers 以前年度
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8p[)MiC5W^ X.`~>`8 30.minutes of meeting 会议纪要
H@]MXP[_ %`Z!4L 31.business risks 经营风险
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2_WX 32.appropriateness 适当性
<w3!!+oK" _X?^Cy 33.accounting estimate 会计估计
\9-"M;R.d VK@!lJu! 34.management representations 管理层声明
UA|u U5Q k4 F"'N 35.going concern assumption 持续经营假设
j65<8svl DBP9{ x$ 36.audit plan 审计计划
"Ks,kSEzu @JdZ5Q 37.significant audit areas 重点审计领域
7gRgOzWfV 1;VHM' 38.error 错误
+}jJ&Z9) s+>:,U<A 39.fraud舞弊
BT}&Y6 W456!OHa 40.modified or additional procedures 修改或追加审计程序
S6fb f>[ g}]t[}s1] 41.misappropriation of assets 侵占资产
P;4w*((} ~ >LDhU%bH 42.transactions without substance 虚假交易
V')0 Mr nT2)E&U6% 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
7`u$ v0L\0&+ 45.materialiy 重要性
bJs9X/E e1P"[|9>R 46.exceed the materiality level 超过重要性水平
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\ {T].]7Z 47.approach the materiality level 接近重要性水平
5atYOep 0wS+++n$5 48.an acceptably low level 可接受水平
AlJ} >u Nz)l<S9> 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
r7qh>JrO .ji_nZ4.+ 50.misstatements or omissions 错报或漏报
Z(Jt~a3o Jec'`,Y 51.aggregate 总计
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OrK&RC )2M>3C6>f 53.adjust the financial statements 调整财务报表
%iw3oh&Fkm -44l^}_u 54.perform additional audit procedures 实施追加的审计程序
G z)NwD J[&b`A@.o 55.audit risk 审计风险
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-Ui &iV{:)L 56.detection risk 检查风险
jVq(?Gc aM;W$1h 57.inappropriate audit opinion 不适当的审计意见
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g&{9VK6. 58.material misstatement 重大的错报
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