N3J;_=<4 69$[yt>KYz 1.audit
审计 ]hL`HP u
6(O; 2.attestation 鉴证
+bw>9VmG 2=PX1kI 3.credibility 可信赖程度
|8m;}&r$ (/r l\I 4.audit of financial statements 财务报表
审计 3b2[i,m<L #r}O =izi 5.agreed-upon procedures 执行商定程序
"ebm3t@C
+(-L 6.high levels of assurance 高水平保证
ZYy?JDAO M_wj>NXZ 7.compilation 编制
AD=vYDR+
z"n7du}v 8.reliability 可靠性
;5bzXW#U ROyG+dUy 9.relevance 相关性
n@)Kf
A)& V9 dRn2- [ 10.professional skepticism 职业谨慎
#Jo#[-r 5HZ t5="+ 11.objectivity 客观性
M(a
lc9tn .W#-Cl&n8 12. professional competence 专业胜任能力
+ S^OzCGk 69{BJ]q 13.Senior/CPA-in-charge 项目经理
axSJ:j8 #MyR:V*a 14.audit engagement letter 业务约定书
8tR(i[L
75+#)hNa!P 15.recurring audit 连续审计
+EZ Lic F?wfh7q 16.the client 委托人
em+dQ15 s^{hdCCl67 17.change
CPA 更换
注册会计师 2L<iIBSJwm &G)I|mv 18.the existing CPA 现任注册
会计师
w@&4dau
\~]HfDu 19.the successor CPA 后任注册
会计师 \<}4D\qz =o@CCUKpj 20.the preceding CPA前任
注册会计师 S4m??B <,r|*pkhp~ 21.issue the audit report 出具审计报告
M?iU$qI =r3 %jWH6 22.expert 专家
QxSJLi7t 5,I|beM 23.the board of directors 董事会
3 %ppvvQ mIK-a{?G 24.knowledge of the entity‘ s business 了解被审计单位情况
hmRnr=2N H\Y5Fd9) 25.assess material misstatement risks评估重大错报风险
/!l$Y? <QlpIgr 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
.$r=:k_d eD
h]uKg 27.a general knowledge of —— 初步了解―――的情况
Ho}"8YEXNV o=t@83Fh5 28.a more knowledge of—— 进一步了解的情况
Fgf5OHX TSGJ2u5ie% 29.the prior year‘s working papers 以前年度
工作底稿
E<j}"W$a s#%
$aQ|Fp 30.minutes of meeting 会议纪要
6zmt^U hV(>}hb 31.business risks 经营风险
S_E-H.d" 1G0U}-6RH 32.appropriateness 适当性
4GA9oLl JnWG_|m) 33.accounting estimate 会计估计
-YXNB[C ne]P -50 34.management representations 管理层声明
LW={| 3} 'pCZx9*c 35.going concern assumption 持续经营假设
RZ(*%b<C YP^=b} 36.audit plan 审计计划
#Tz$ona qXOWCYqs 37.significant audit areas 重点审计领域
y$
L@!r/s E[:eMJR 38.error 错误
R&>G6jZ?8 /6=IL 39.fraud舞弊
|K|[>[?Z/ V`c"
q.8 40.modified or additional procedures 修改或追加审计程序
E,~|-\b}h 4LEWOWF} 41.misappropriation of assets 侵占资产
kLsp0%2 p?uk|C2 42.transactions without substance 虚假交易
/5Od:n I~^t\iujs 43.unusual pressures 异常压力
jGg,)~)Y }Y}f73-| 44.the suspected noncompliance 涉嫌存在违法行为
04K[U9W3 JPH! .@ 45.materialiy 重要性
rr@h9bak;g %DK0s(*w0 46.exceed the materiality level 超过重要性水平
q7}r D$ u|ph_?6o 47.approach the materiality level 接近重要性水平
&d%\&fCm( oZD+AF$R 48.an acceptably low level 可接受水平
8t1XZ eD|p1+76 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
CPW^pGT+i i\zVP.c])* 50.misstatements or omissions 错报或漏报
_>8rTk`/h fH@P&SX