)HiTYV)]' $zH0$aOx 1.audit
审计 &_TjRj" 15yV4wHr 2.attestation 鉴证
t,Rn "pJEzC 3.credibility 可信赖程度
[\y>&"uk ]uXsl0'`V 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
bao5^t} GOgT(.5 7.compilation 编制
?d'9TOlD 4C*=8oe_ 8.reliability 可靠性
]qTr4`. H%jIjf 9.relevance 相关性
}Bg<Fm [Cr~gd+q 10.professional skepticism 职业谨慎
W-B[_ mhSsOmJ5 11.objectivity 客观性
0p2O8>w^% ho=]'MS| 12. professional competence 专业胜任能力
8xz7S t|,Ex 7 13.Senior/CPA-in-charge 项目经理
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m}]Y:_ lBC-G*# 14.audit engagement letter 业务约定书
^vz@d+\Kd jCa;g{#@ 15.recurring audit 连续审计
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Tj~#Xc Lu5.$b 17.change
CPA 更换
注册会计师 )}lV41u M- A}(r +J 18.the existing CPA 现任注册
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(NlEb'~+ F'Vl\qPt 19.the successor CPA 后任注册
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注册会计师 ''YjeX WHT%m|yn 21.issue the audit report 出具审计报告
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`4 Rb*\A7o|; 22.expert 专家
>C66X?0cd p-Btbhv 23.the board of directors 董事会
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s\~l73 24.knowledge of the entity‘ s business 了解被审计单位情况
.`RC,R`C 8hA=$}y&x 25.assess material misstatement risks评估重大错报风险
9jO+ew k,(_R= 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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T`;M!-)2 U]$3NIe 28.a more knowledge of—— 进一步了解的情况
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U0T N8O}Z rpWy 6oD 30.minutes of meeting 会议纪要
&9{BuBO[ z5/O8}Gz@ 31.business risks 经营风险
z$b!J$A1 3!W&J 32.appropriateness 适当性
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1@1d| ;{20Heuz 34.management representations 管理层声明
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d? 35.going concern assumption 持续经营假设
Awh)@iTL Mr(3]EfgO 36.audit plan 审计计划
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- %|I IgL8u 40.modified or additional procedures 修改或追加审计程序
"N_?yA#(j ^p/mJ1/s7 41.misappropriation of assets 侵占资产
KMcP !N.I :Ib\v88WIv 42.transactions without substance 虚假交易
0b'R5I.M 1\uS~R R 43.unusual pressures 异常压力
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IJT '-=?lyKv 45.materialiy 重要性
w0iEx1i "5K:"m 46.exceed the materiality level 超过重要性水平
?a@l.ZM* ";]m]PRAam 47.approach the materiality level 接近重要性水平
?|\Lm3%J om6R/K 48.an acceptably low level 可接受水平
;nE}%lT 9 pn1d. 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
O/Vue +8M{y D9# 50.misstatements or omissions 错报或漏报
ojri~erJE? .anL}OA_q 51.aggregate 总计
Ai;Pht9qi 65v'/m!ys 52.subsequent events 期后事项
#A!0KN;GC2 ||f4f3R' 53.adjust the financial statements 调整财务报表
"2J;~ -/X-.#}- 54.perform additional audit procedures 实施追加的审计程序
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