(DLk+N4UHA V4#b W 1.audit
审计 ftb .CPWI v}cTS@0 2.attestation 鉴证
;JuBybJb A#o ~nC< 3.credibility 可信赖程度
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ys D`Cy]j 4.audit of financial statements 财务报表
审计 7@W}>gnf x?"+Or.h 5.agreed-upon procedures 执行商定程序
>='y+68 QZh#&Qf; 6.high levels of assurance 高水平保证
<r>1W~bp.q AjYvYMA& 7.compilation 编制
JT,[; )%+7"7. 8.reliability 可靠性
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(==aP MdC}!&W 9.relevance 相关性
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|F}6Zv 10.professional skepticism 职业谨慎
*'-[J 2 [PIh^DhK 11.objectivity 客观性
Q4Zw<IZv5 yI{4h $c 12. professional competence 专业胜任能力
$~ >/_<~ rq#\x{l 13.Senior/CPA-in-charge 项目经理
/;X+<Wj On~w` 14.audit engagement letter 业务约定书
ip+?k<]z UfkQG`G9H 15.recurring audit 连续审计
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a5k![sw\ V;LV),R? 17.change
CPA 更换
注册会计师 oypF0?!m C J
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8C=8Wjm TFZxk 19.the successor CPA 后任注册
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注册会计师 oWLv-{08 6no&2a|D 21.issue the audit report 出具审计报告
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6n?0MMtR ["H2H rI2 23.the board of directors 董事会
xFScj0Y D~zk2 24.knowledge of the entity‘ s business 了解被审计单位情况
YXLZ2-%ohZ ;S?ei>Q 25.assess material misstatement risks评估重大错报风险
@@z5v bs'{ nIqNhJ+ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
O~OM.:al& .)c+gyaQ 27.a general knowledge of —— 初步了解―――的情况
r>lo@e0G o_sb+Vn| 28.a more knowledge of—— 进一步了解的情况
5hl!zA? 7o7*g 7 29.the prior year‘s working papers 以前年度
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8\S$iGd MMy\u) 4 30.minutes of meeting 会议纪要
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r2WF~NuO 31.business risks 经营风险
no,b_0@N em9nuXG 32.appropriateness 适当性
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Q%QIr ':7gYP*v 34.management representations 管理层声明
+F92_a4 `hDH7u!U. 35.going concern assumption 持续经营假设
v[4-?7- a] P0PH~ 36.audit plan 审计计划
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$i: 37.significant audit areas 重点审计领域
QT4&Ix,4T1 }E^k*S 38.error 错误
]Jnrs 0V+v)\4FE 39.fraud舞弊
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41.misappropriation of assets 侵占资产
,0@QBr5P O$7r)B6Cs 42.transactions without substance 虚假交易
+yxL}=4s 98*C/=^TH{ 43.unusual pressures 异常压力
7;a S|O#KE 44.the suspected noncompliance 涉嫌存在违法行为
'F^1)Ga$ PU-L,]K 45.materialiy 重要性
ub]s>aqy m#^;V 46.exceed the materiality level 超过重要性水平
$"g'C8 pB0 SCS* 47.approach the materiality level 接近重要性水平
32p9(HQ t8ORfO+ 48.an acceptably low level 可接受水平
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>J_(~{-sNG 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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8|?0>3) [$@EQ]tt/ 50.misstatements or omissions 错报或漏报
A$n: lv#L+}T 51.aggregate 总计
;( (|0Xa s)#TT9BbV 52.subsequent events 期后事项
SM4'3d&mf '>GPk5Nq77 53.adjust the financial statements 调整财务报表
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M/I EUbyQL 54.perform additional audit procedures 实施追加的审计程序
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