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审计 @6yc^DAA ZI!: 2.attestation 鉴证
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k,t^) cl4z%qv* 3.credibility 可信赖程度
Q}@t' @@H_3!B%4v 4.audit of financial statements 财务报表
审计 bpwA|H%{M mG\QF0h 5.agreed-upon procedures 执行商定程序
(Of6Ij? &M}X$k I 6.high levels of assurance 高水平保证
]nUr E6 'JMW.;Lh?X 7.compilation 编制
g=$U&Hgs 1v]%FC` 8.reliability 可靠性
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<L 9.relevance 相关性
:TU|:2+ XeI2<=@% 10.professional skepticism 职业谨慎
=|z:wlOs T<pG$4_ 11.objectivity 客观性
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!bf 12. professional competence 专业胜任能力
^qR|lA@=\ .@,t}:lD 13.Senior/CPA-in-charge 项目经理
r)5xS] (L*GU 7m; 14.audit engagement letter 业务约定书
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T06(Q[) 15.recurring audit 连续审计
'NlhLu I@KM2KMN 16.the client 委托人
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~v$ bNu 17.change
CPA 更换
注册会计师 V+"%BrM :>fT=$i@ 18.the existing CPA 现任注册
会计师
;bB#Pg %42a>piev 19.the successor CPA 后任注册
会计师 8<C*D".T$ c9-$^yno 20.the preceding CPA前任
注册会计师 %i9 e<.Ot `HRL .uX 21.issue the audit report 出具审计报告
6#+&/ "* JI-i7P 22.expert 专家
C>+n>bH]L 9i5?J ]o^ 23.the board of directors 董事会
(&e!u{I ~9+01UU^ 24.knowledge of the entity‘ s business 了解被审计单位情况
$v@$C4 031"D*W'i 25.assess material misstatement risks评估重大错报风险
w[-)c6J yE <t"T'\3 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
LIcc0w3 ?@G s7' 27.a general knowledge of —— 初步了解―――的情况
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$d^y345 28.a more knowledge of—— 进一步了解的情况
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` f=l/Fp}4UH 29.the prior year‘s working papers 以前年度
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S 30.minutes of meeting 会议纪要
f(|k0$EIu .#QE*<T)] 31.business risks 经营风险
YcobK#c WEj{2+ 32.appropriateness 适当性
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^c]\ 33.accounting estimate 会计估计
nEsD+}E? TGF$zvd 34.management representations 管理层声明
U*C^g}iA @Y/&qpo$#W 35.going concern assumption 持续经营假设
xT+_JT65 3lp'U&3`5 36.audit plan 审计计划
_Xd"'cXw =VD],R) 37.significant audit areas 重点审计领域
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(nWX 38.error 错误
BXYHJ 3xy2ZYw 39.fraud舞弊
&gp&i?%X9b "UTW(~D' 40.modified or additional procedures 修改或追加审计程序
@ual+=L 4Im>2) 41.misappropriation of assets 侵占资产
KkCGL*]K 4QA~@pBX^{ 42.transactions without substance 虚假交易
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2nD ?> 43.unusual pressures 异常压力
nFQuoU]ux 3jAr"xc 44.the suspected noncompliance 涉嫌存在违法行为
C+TB>~Gv` kkjugm{D7 45.materialiy 重要性
'[WL8,.Q }b\hRy~=r 46.exceed the materiality level 超过重要性水平
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P_2AaS @R5^J{T 47.approach the materiality level 接近重要性水平
t+U.4mS- )$!b`u 48.an acceptably low level 可接受水平
fbh,V%t7 O >h` 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报
a?-&O$UHf\ @-sWXz*W 51.aggregate 总计
c& ;@i$X( W0f^!}f( 52.subsequent events 期后事项
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kOGx xh2r?K@k> 53.adjust the financial statements 调整财务报表
,ucRQ&P AXlVH%' 54.perform additional audit procedures 实施追加的审计程序
hVF^"$ iAz0 A 55.audit risk 审计风险
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A<[ 56.detection risk 检查风险
Z[nHo' tczJk1g} 57.inappropriate audit opinion 不适当的审计意见
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