YMK>+y[+4 6}"lm]b 1.audit
审计 ~n8F7 v/x*]c!"` 2.attestation 鉴证
l%@dE7<Z [{?;c+[ 3.credibility 可信赖程度
8| Sba<d &%}bRPUl 4.audit of financial statements 财务报表
审计 ?N(u4atC y6\ [1nZ 5.agreed-upon procedures 执行商定程序
zQn//7#-G BjN{@aEO 6.high levels of assurance 高水平保证
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BJ"Ay@D* 1BTgGF 9.relevance 相关性
f7S^yA[[ <e[!3,%L 10.professional skepticism 职业谨慎
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lM$ UUD\bWfn 11.objectivity 客观性
{Qm6?H /O+e#z2f< 12. professional competence 专业胜任能力
KzIt *TJ< 13.Senior/CPA-in-charge 项目经理
]S*E )\(lg*?: 14.audit engagement letter 业务约定书
F>TYVxQ Q.*'H_Y 15.recurring audit 连续审计
O~nBz):2 .&Y,D-h}7| 16.the client 委托人
g<0w/n!jmC LciL/? 17.change
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q#.rYzl0 -`,~9y;tx 19.the successor CPA 后任注册
会计师 r*c82}tc 'M47'{7T 20.the preceding CPA前任
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@`&? M^Q&A R'F 21.issue the audit report 出具审计报告
u!m,ilAnd 5?D1][ 22.expert 专家
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23.the board of directors 董事会
WNCM|VUl R (t!xf 24.knowledge of the entity‘ s business 了解被审计单位情况
Q9Q!9B@ e?_c[`sg 25.assess material misstatement risks评估重大错报风险
rE!G,^_{ vcaBL<io 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
07~pf} g%@]z8L 27.a general knowledge of —— 初步了解―――的情况
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e);bF>.~ 6GvhEulYR 30.minutes of meeting 会议纪要
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31.business risks 经营风险
Ah(\%35& D}=/w+ 32.appropriateness 适当性
t;Fbt("]: O('i*o4!} 33.accounting estimate 会计估计
!gD 3CA }rFsU\]:q 34.management representations 管理层声明
Fh*q]1F ]1YYrgi7 35.going concern assumption 持续经营假设
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zLJ:U`uh\ o|b[(t$;O 39.fraud舞弊
x= vE&9_u luP'JUq 40.modified or additional procedures 修改或追加审计程序
y<I Z|f /j=DC9_ 41.misappropriation of assets 侵占资产
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m!FM+kge e+d6R[`M 43.unusual pressures 异常压力
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# P?WT)C2)u 44.the suspected noncompliance 涉嫌存在违法行为
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