RR{]^g51 mV@.JFXKP 1.audit
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pgXo\ )K -@{v^| 2.attestation 鉴证
kWjCSC>jA 5aL0N 3.credibility 可信赖程度
I"#jSazk .=3Sm% 4.audit of financial statements 财务报表
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cQsA g}{Rk>k 5.agreed-upon procedures 执行商定程序
gdSv)( eqD%Qdx 6.high levels of assurance 高水平保证
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a^iefwsNc 7.compilation 编制
D*Siy; j +@1frp 8.reliability 可靠性
j,/OzVm9 .(VxeF(v_k 9.relevance 相关性
=\J^_g4-l rs~RKTv- 10.professional skepticism 职业谨慎
$V]D7kDph* \ s`'3y 11.objectivity 客观性
, =IbZ @bmu4!"d 12. professional competence 专业胜任能力
`XP]y= $Etf'. 13.Senior/CPA-in-charge 项目经理
#lM!s zc'!a" 14.audit engagement letter 业务约定书
pTOS}A[dh o(]kI?` 15.recurring audit 连续审计
}KCXo/y *^=`HE89S 16.the client 委托人
[`=|^2n? L,[0*h 17.change
CPA 更换
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X mdypZ 1f_ 18.the existing CPA 现任注册
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%3KWc- 19.the successor CPA 后任注册
会计师 6f?5/hq Za jQ B 20.the preceding CPA前任
注册会计师 ]r$S{< Q6_!I42Y` 21.issue the audit report 出具审计报告
AVOqW0Z+y HO41)m+& 22.expert 专家
LZ|G" 5X[ \x(J vDt 23.the board of directors 董事会
Kk!D|NKLC _;yp^^S 24.knowledge of the entity‘ s business 了解被审计单位情况
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6Z)} PD|I3qv~ 25.assess material misstatement risks评估重大错报风险
Rr^<Q:#"<| P{)HXUVb 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
3_J9SwtN fH`P8?](x 27.a general knowledge of —— 初步了解―――的情况
:V HJD "}\z7^.W> 28.a more knowledge of—— 进一步了解的情况
Xleoh2&M ZJP.-` U 29.the prior year‘s working papers 以前年度
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X@JDfn?A pb{'t2kk 30.minutes of meeting 会议纪要
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31.business risks 经营风险
%HL@O]ftS I=D`:u\H 32.appropriateness 适当性
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0 m589C+7 33.accounting estimate 会计估计
lc>nUhj. I>=7|G 34.management representations 管理层声明
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s/r7 35.going concern assumption 持续经营假设
6^mO<nB TcpD*%wW 36.audit plan 审计计划
!!o69 lk}R#n$ 37.significant audit areas 重点审计领域
^gw_Up<e6 VaZS_qGe: 38.error 错误
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MGX,JW>L 39.fraud舞弊
>pv~$ W2%(a0p 40.modified or additional procedures 修改或追加审计程序
b-M[la}1" VMad ]bEf 41.misappropriation of assets 侵占资产
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$*xnq%A vo!:uvy;2 43.unusual pressures 异常压力
xY5Idl-> qOZc}J0 44.the suspected noncompliance 涉嫌存在违法行为
+m:U9K(\h O(~`fN?n 45.materialiy 重要性
k1$|vzMh 4D$$KSa 46.exceed the materiality level 超过重要性水平
3yr{B Xn ^^jF*)DT@ 47.approach the materiality level 接近重要性水平
^-~.L: }q mXz-#Go( 48.an acceptably low level 可接受水平
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xPQO}wKa 9 ?MOeOV8 51.aggregate 总计
_AI2\e 5>KAVtYvc 52.subsequent events 期后事项
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]pB0b JAt z.e%AcX 55.audit risk 审计风险
9s73mu`Twg Ea!}r|~]0 56.detection risk 检查风险
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