!},_,J~(| xpt*S~ 1.audit
审计 Oe=7z'o x\!Q[ 2.attestation 鉴证
<[Ae0UK vx /NG$ 3.credibility 可信赖程度
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| 4.audit of financial statements 财务报表
审计 a,IE;5kG iE>E*!aBg 5.agreed-upon procedures 执行商定程序
DYkNP:+ $+qJ#0OE$ 6.high levels of assurance 高水平保证
Q.Tn"rE| mnswGvY 7.compilation 编制
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LO0<=4iN( hDI_qZ 9.relevance 相关性
8?AFvua}r 'Y{fah 10.professional skepticism 职业谨慎
d- w#\ ^ HTuv_kE 11.objectivity 客观性
jh\L)a* nn!W-Bsqjh 12. professional competence 专业胜任能力
OI</o0Ca /9<zG}:B 13.Senior/CPA-in-charge 项目经理
uuW._$.A> xG i,\K\: 14.audit engagement letter 业务约定书
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l1XA9>n o8c4h<, 16.the client 委托人
zsnXPRF '=}F}[d"kk 17.change
CPA 更换
注册会计师 aj;OG^(!2_ dq[X:3i 18.the existing CPA 现任注册
会计师
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会计师 q_K8vGm4e WZ`u"t^2V 20.the preceding CPA前任
注册会计师 ew8f7S[ F3j#NCuO=z 21.issue the audit report 出具审计报告
}cuU5WQ?% ]pC/6' 22.expert 专家
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23.the board of directors 董事会
>DqV^%2l X,dOF=OJL 24.knowledge of the entity‘ s business 了解被审计单位情况
J+tpBPmb x-0S-1M 25.assess material misstatement risks评估重大错报风险
d*;wHA,}F t_cNH@^3<3 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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{ 27.a general knowledge of —— 初步了解―――的情况
;^VLx)q HAJK%zLc 28.a more knowledge of—— 进一步了解的情况
Bbk=0+ ^8I ha_&U@w 29.the prior year‘s working papers 以前年度
工作底稿
J eCKnt= <pzCpF< 30.minutes of meeting 会议纪要
{x$WBy9 uEqL Dg 31.business risks 经营风险
c!n\?lB %DH2]B? 0 32.appropriateness 适当性
GSck^o2{ 0 8*bYJu 33.accounting estimate 会计估计
8{QN$Qkn M}Sn$h_ 34.management representations 管理层声明
fX"cQ& q^5j&jx Vl 35.going concern assumption 持续经营假设
>drG,v0qh .dqV fa 36.audit plan 审计计划
);-?~ R0|dKKzS 37.significant audit areas 重点审计领域
`a*_b9 x,)|;HXm 38.error 错误
3^NHVg Lh eOGM 39.fraud舞弊
$J]VY;C! O2z{>\ 40.modified or additional procedures 修改或追加审计程序
1nHQ)od Wx~N1+ 41.misappropriation of assets 侵占资产
$,Q0ay PL*Mz(&bf 42.transactions without substance 虚假交易
AP1Eiv<Hub {p -q&k&R| 43.unusual pressures 异常压力
%NH#8#';2 4KH8dau.fF 44.the suspected noncompliance 涉嫌存在违法行为
<UI^~Azc# >/W 45.materialiy 重要性
hsYS<] /K!&4mK 46.exceed the materiality level 超过重要性水平
S.G"*'N X9ua&T2(l 47.approach the materiality level 接近重要性水平
|%p;4b ([vyY}43h 48.an acceptably low level 可接受水平
LBO3){=J SxyXz8+e[ 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
=v-qao7xCV )w3?o#@ 50.misstatements or omissions 错报或漏报
"gaurr3 =~qQ?;on 51.aggregate 总计
\PHbJN:BI bA/,{R 52.subsequent events 期后事项
Nu}x`Qkmr ,gag_o{*a 53.adjust the financial statements 调整财务报表
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8bh49 54.perform additional audit procedures 实施追加的审计程序
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#+ N?D< 1a_R8j 55.audit risk 审计风险
^?-SMcUHB hrT!S 56.detection risk 检查风险
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ck!eG 57.inappropriate audit opinion 不适当的审计意见
\&[Jtv * cJp:0'd 58.material misstatement 重大的错报
aHhr_.>X WD`z\{hcom 59.tolerable misstatement 可容忍错报
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