,0ZkE}<=w 3,qq\gxB 1.audit
审计 )U4h?J Ta;'f7Oz 2.attestation 鉴证
b"x[+&%i VT.BHZ 3.credibility 可信赖程度
UO%VuC5B mQ#E{{:H+ 4.audit of financial statements 财务报表
审计 {4u8~whLp Yv0;U Kd 5.agreed-upon procedures 执行商定程序
_y~H#r9: XI6LPA0% 6.high levels of assurance 高水平保证
@bu5{b+8 B- 63IN 7.compilation 编制
n7UZ&ab $.Fti-5 8.reliability 可靠性
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NXhQdf ['F, 10.professional skepticism 职业谨慎
#@h3#IC ZSL:q%:. 11.objectivity 客观性
b}P5*}$:9" <.c@l,[.z 12. professional competence 专业胜任能力
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jom)a 13.Senior/CPA-in-charge 项目经理
F_Q,j]0 9A]XuPAlh 14.audit engagement letter 业务约定书
z!09vDB^ {bF95Hs- 15.recurring audit 连续审计
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16.the client 委托人
.f'iod- !6:q#B* 17.change
CPA 更换
注册会计师 k^A Yg!~ %,9iY&;U" 18.the existing CPA 现任注册
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pa0'\ #A|~s;s>N 19.the successor CPA 后任注册
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注册会计师 Ln;jB&t "Fv6u]Rv 21.issue the audit report 出具审计报告
5[WhjTo B7Um G)C 22.expert 专家
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\!8`kC MxiU- 24.knowledge of the entity‘ s business 了解被审计单位情况
Gmcx#?|Tx C7=Q!UK`\ 25.assess material misstatement risks评估重大错报风险
yVPkJ Yuy7TeJRx 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
-C$Z%I7 0 M,[u}Rf^w 27.a general knowledge of —— 初步了解―――的情况
Fj c+{;x rN|c0N 28.a more knowledge of—— 进一步了解的情况
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Rn>1] 29.the prior year‘s working papers 以前年度
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S3"js4a XezO_V 30.minutes of meeting 会议纪要
mY9u/;dK s(7'*`G"h 31.business risks 经营风险
b~ ?TDm7 pk'@!|g%= 32.appropriateness 适当性
0|X!Uw-Q%_ ;??wLNdf- 33.accounting estimate 会计估计
Hk-)fl#dr l79jd%/m 34.management representations 管理层声明
qx5X2@-;: ^o't& 35.going concern assumption 持续经营假设
P9J3Ii! v>Il# 36.audit plan 审计计划
Y_`D5c: YgaJ*%\ 37.significant audit areas 重点审计领域
N$ZThZqqv 3nBbPP_ 38.error 错误
xJ9_#$ngeM )61CrQiY 39.fraud舞弊
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yy?|q0 >p!d(J? 41.misappropriation of assets 侵占资产
sZ-]yr\E" -5\aL"?4 42.transactions without substance 虚假交易
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@u/<^j3Q 32:,g4!~6 44.the suspected noncompliance 涉嫌存在违法行为
<W,k$|w t Zj6=# 45.materialiy 重要性
K_nN|'R- l1c&a[M) 46.exceed the materiality level 超过重要性水平
lg;Y}?P <Q=ES,M 47.approach the materiality level 接近重要性水平
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)T#;1qNB oO @6c % 50.misstatements or omissions 错报或漏报
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<E@7CG.= ?9vBn 52.subsequent events 期后事项
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Z[6u 53.adjust the financial statements 调整财务报表
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