Gey j`t CyD)=e{ 1.audit
审计 <F<jx"/) Kzrt%DA 2.attestation 鉴证
v `7` ' pDM95.6 3.credibility 可信赖程度
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审计 Vc$y^|= o6A1;e 5.agreed-upon procedures 执行商定程序
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k7!|%Y 8.reliability 可靠性
52#Ac;Y GLr7sack 9.relevance 相关性
)T!3du:M ^2-t|E= 10.professional skepticism 职业谨慎
vbSycZ2M7 n5;>e& 11.objectivity 客观性
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mS^g,M- ?<6yKxn 12. professional competence 专业胜任能力
BSHtoD@e7 C] >?YR4 13.Senior/CPA-in-charge 项目经理
5:|=/X%#qp 'rDai[ 14.audit engagement letter 业务约定书
:FX|9h $#/f+kble 15.recurring audit 连续审计
>S'IrnH'! @t4OpU<'*b 16.the client 委托人
-SN6&-#c_ IHcR/\mz 17.change
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95l)w yrQfPR 18.the existing CPA 现任注册
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ky=h7#wdv- i:\|G^h 19.the successor CPA 后任注册
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注册会计师 (fcJp)D I@q(P>]X9 21.issue the audit report 出具审计报告
@23~)uiZa Lf+"Gp 22.expert 专家
,WtJ&S7? LZ<^b6Dxk 23.the board of directors 董事会
|VQmB/a 2VaKt4+` 24.knowledge of the entity‘ s business 了解被审计单位情况
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ciGJtD&P 25.assess material misstatement risks评估重大错报风险
%3@-.= )>I-j$%=2 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
)SyU ,yH\nqEz 27.a general knowledge of —— 初步了解―――的情况
E D^0t a9y+FCA 28.a more knowledge of—— 进一步了解的情况
:s>x~t8g#n 4}F~h 29.the prior year‘s working papers 以前年度
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S<eB&qT$ OZ,Xu&N 30.minutes of meeting 会议纪要
VMH^jCFp cV:Ak~PKl 31.business risks 经营风险
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DT vCx6:! 'wni.E& 33.accounting estimate 会计估计
-Pc6W9$ ZaF9Q% 34.management representations 管理层声明
Ticx]_+~T 0t7vg#v| 35.going concern assumption 持续经营假设
wEC,Mbn XeX`h_ 36.audit plan 审计计划
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.?kq\.rQ :B:6ezDF6 38.error 错误
# p2`9o n&3}F? 39.fraud舞弊
EO%"[k iTVZo?lVo 40.modified or additional procedures 修改或追加审计程序
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{r'+icvLX %rJ'DPs 42.transactions without substance 虚假交易
'}$$0S.DC vUhgM' 43.unusual pressures 异常压力
!cW!zP-B*p |enb5b78 44.the suspected noncompliance 涉嫌存在违法行为
8QMib3p }:57Ym)7w 45.materialiy 重要性
3,- [lG@o us+z8Mz 46.exceed the materiality level 超过重要性水平
nF$HWp> k$ b) 47.approach the materiality level 接近重要性水平
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Z)Gb~G 48.an acceptably low level 可接受水平
+QNsI2t;r et?FX K"y 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
Whe-()pG{ a|#TnSk 50.misstatements or omissions 错报或漏报
&f2:aT) i` Q&5KL 51.aggregate 总计
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N'i)s{' 53.adjust the financial statements 调整财务报表
Q-z `rW 4:5M,p 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
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