?5#Ng,8iT 2@
>04] 1.audit
审计 ,HEx9*E/s .oq!Ys4KA 2.attestation 鉴证
7)IBIlV |yi3y `f 3.credibility 可信赖程度
an 3"y6.8 BHE((3 4.audit of financial statements 财务报表
审计 ,R1`/aRy ^IxT.g 5.agreed-upon procedures 执行商定程序
.-;K$'YG 5O
Ob( 6.high levels of assurance 高水平保证
p1Q[c0NMK 0}Y
R= 7.compilation 编制
" -4V48ci j[XA"DZR< 8.reliability 可靠性
*Rv eR?kO _M+'30 9.relevance 相关性
k[l+~5ix I)E
+ 10.professional skepticism 职业谨慎
O /wl";-
';x .ry 11.objectivity 客观性
EOrWax@k$} *J!oV0#1 12. professional competence 专业胜任能力
5r<%xanXW/ xa`&/W
> 13.Senior/CPA-in-charge 项目经理
2,O-/A;tW* %Yg;s'F>#q 14.audit engagement letter 业务约定书
mf'N4y% 2
*Uwp;0 15.recurring audit 连续审计
.*>LD ch<Fi%) 16.the client 委托人
cve(p
kl <JHU*Z
17.change
CPA 更换
注册会计师 jMUE&/k &J_|P43 18.the existing CPA 现任注册
会计师
_=jc%@]1y >\K<q>* 19.the successor CPA 后任注册
会计师 ^Ois]#py lnW/T -- 20.the preceding CPA前任
注册会计师 VuwBnQ.2k h)q:nlKUW 21.issue the audit report 出具审计报告
Tk9*@kqv $"T1W=;j9 22.expert 专家
g*ES[JJH& -9/YS 23.the board of directors 董事会
x{u_kepv[k FpE83}@".w 24.knowledge of the entity‘ s business 了解被审计单位情况
9Ps:]Kp!vN TH/!z,(> 25.assess material misstatement risks评估重大错报风险
k+44ud.j y-}lz#N 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
c6s*u%+}, !h7`W*:: 27.a general knowledge of —— 初步了解―――的情况
E=w $r E$/`7p8) 28.a more knowledge of—— 进一步了解的情况
bK; -X cm ?]f+)tCMs 29.the prior year‘s working papers 以前年度
工作底稿
-B$oq8)n* ^LTLyt)/ 30.minutes of meeting 会议纪要
fyx-VXu gE J
mMh 31.business risks 经营风险
+H_Jr'/ /^qCJp` 32.appropriateness 适当性
bOux8OHt* DTN @b! 33.accounting estimate 会计估计
q^Lj)zmnK GC H= X 34.management representations 管理层声明
N{iBVl [+gX6 35.going concern assumption 持续经营假设
OnF+ N2;T\xx, 36.audit plan 审计计划
_x z_D12 iBxCk^ 37.significant audit areas 重点审计领域
S
D]d/|y sU4(ed\gI\ 38.error 错误
>Fz_]
z u~Q0V J~ 39.fraud舞弊
d7^:z%Eb| o&g=Z4jj< 40.modified or additional procedures 修改或追加审计程序
1QE-[| b0x9} 41.misappropriation of assets 侵占资产
Tx0/3^\>8A jN 5Hku[? 42.transactions without substance 虚假交易
v@`#!iu X6!u(plVQ 43.unusual pressures 异常压力
.Q?cNSWU 0 '~Jr\4
44.the suspected noncompliance 涉嫌存在违法行为
j)C%zzBu( ;38DB o 45.materialiy 重要性
Q0,]Q ]_ oj$D3 46.exceed the materiality level 超过重要性水平
R8Lp8!F' +uKlg#wqc 47.approach the materiality level 接近重要性水平
%H~q3|z !zvKl;yT 48.an acceptably low level 可接受水平
w@X<</` 9Q^>.^~^ 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
-'&MT