=^P<D&%q ]OoqU-q 1.audit
审计 !m$OI:rr ~h;c3#wuc 2.attestation 鉴证
j"E_nV:Qc j0k"iv 3.credibility 可信赖程度
{O6f1LuH :Q\b$=,: 4.audit of financial statements 财务报表
审计 >sP-)ZeuU[ tLpDIA_8 5.agreed-upon procedures 执行商定程序
M[0@3"}} }Y5Sf"~M 6.high levels of assurance 高水平保证
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v!ULErs r}P{opn$t 8.reliability 可靠性
:<s)QD //W<\ 9.relevance 相关性
S5'BXE, X; T(?,, 10.professional skepticism 职业谨慎
Pe/cwKCI Jjz:-Uqq2 11.objectivity 客观性
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S >uzW # 12. professional competence 专业胜任能力
DL2gui3 pd,5.d 13.Senior/CPA-in-charge 项目经理
Bya!pzbpr '?_;s9) 14.audit engagement letter 业务约定书
`I<*R0Qe 7vV3"uns 15.recurring audit 连续审计
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jjkiic+tDN :t]YPt 17.change
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注册会计师 j ij:}.d6 QdG_zK>|e 18.the existing CPA 现任注册
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dapQ5JT/ JcZs\ fl9 19.the successor CPA 后任注册
会计师 j%b/1@I u|=_!$8 20.the preceding CPA前任
注册会计师 V$-IRdb &`<j!xlG 21.issue the audit report 出具审计报告
0,nDyTS^ Rw*l#cr=. 22.expert 专家
eQno]$-\ kVQKP U 23.the board of directors 董事会
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.5 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
5FnWlFc NZ'S~Lr 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
KQ xKU?b1 /_?Ly$>' 27.a general knowledge of —— 初步了解―――的情况
S[{#AX=0 |Z$heYP:w 28.a more knowledge of—— 进一步了解的情况
YQiTx)_ f5Zx:g 29.the prior year‘s working papers 以前年度
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|Z9]+h)7 31.business risks 经营风险
J-ACV(z=q wnP#.[,V 32.appropriateness 适当性
!Z,h5u\.w Io{)@H"f 33.accounting estimate 会计估计
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^ )wo'i]#2: 34.management representations 管理层声明
G#8HY VF [(w_!|S 35.going concern assumption 持续经营假设
k(><kuJ`3 !t{3IE 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
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40.modified or additional procedures 修改或追加审计程序
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|%g^6RN 1 +O- g 42.transactions without substance 虚假交易
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"Git@%80 cV_nYcLkz 45.materialiy 重要性
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V{O,O,* [7ZFxr\:! 47.approach the materiality level 接近重要性水平
D:U:( pg d Ayof= 48.an acceptably low level 可接受水平
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p#&i` 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
F"#bCnS cj`g)cX| 50.misstatements or omissions 错报或漏报
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~(aQ!!H6 I&U?8 52.subsequent events 期后事项
QDRSQ[ \ ji="vs=y 53.adjust the financial statements 调整财务报表
``)ys^V .vj`[?T 54.perform additional audit procedures 实施追加的审计程序
}a,j1r_Hl& DKAqQ?fS 55.audit risk 审计风险
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jJQy 56.detection risk 检查风险
&/d;4Eu 57Q^"sl 57.inappropriate audit opinion 不适当的审计意见
CDQ}C=4 AqZ{x9g! 58.material misstatement 重大的错报
;"hED:z6% ='q:Io?T 59.tolerable misstatement 可容忍错报
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