c[2ikI,n[ QaLaw-lx 1.audit
审计 O9N!SQs80 Dn<3#V 2.attestation 鉴证
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rh; ;iYCeL( 3.credibility 可信赖程度
X,+a 6F ~6t<`&f 4.audit of financial statements 财务报表
审计 tt-ci,X+ Kh4rl)L*+% 5.agreed-upon procedures 执行商定程序
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@yF? i?d545. u 6.high levels of assurance 高水平保证
BYdGK@ouk Q[3hOFCX 7.compilation 编制
u= dj3q *VXx\& 8.reliability 可靠性
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K' 9.relevance 相关性
M*n94L=Sg& .n_Z0&i/w 10.professional skepticism 职业谨慎
~rI2 RJ i{N?Y0YQs0 11.objectivity 客观性
,#BD/dF 9[\do@ 12. professional competence 专业胜任能力
0x5\{f E3p$^['vx 13.Senior/CPA-in-charge 项目经理
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c.|mIvw 14.audit engagement letter 业务约定书
0?t;3z$n VWt=9D; 15.recurring audit 连续审计
+fM8 ,)U%6=o#} 16.the client 委托人
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;]S` 17.change
CPA 更换
注册会计师 ?#<'w(^%# _~tF2`,Y_p 18.the existing CPA 现任注册
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\s)$[pAF #k/T\PQ0s 19.the successor CPA 后任注册
会计师 3%Q<K=jy lmUCrs37 20.the preceding CPA前任
注册会计师 ^PE|BCs #F3'<(j 21.issue the audit report 出具审计报告
?z|Bf@TJ[+ 1Hhr6T^) 22.expert 专家
)(.g~Q: W,,3@: 23.the board of directors 董事会
tU Je-3, Iw?f1] 24.knowledge of the entity‘ s business 了解被审计单位情况
_d7;Z% :{S@KsPqE 25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Z$c&Y>@) x]hG2on! 27.a general knowledge of —— 初步了解―――的情况
NMg(tmh +B8oW3v# ) 28.a more knowledge of—— 进一步了解的情况
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=|Z SJc*Rl> 29.the prior year‘s working papers 以前年度
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H_S"4ISS_ S{F\_'% 30.minutes of meeting 会议纪要
#D(=[F oPBKPGD 31.business risks 经营风险
.L^j:2(L je#LD 32.appropriateness 适当性
HC/a (7,Q4T 33.accounting estimate 会计估计
.i?{h/9y HnFH|H<Uf 34.management representations 管理层声明
I)jAdd AK'3N1l` 35.going concern assumption 持续经营假设
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]hc 36.audit plan 审计计划
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#z@b +7lr#AvU/ 37.significant audit areas 重点审计领域
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MVQ6I/EA4 {#@[ttw$U 40.modified or additional procedures 修改或追加审计程序
|V}tTx1 e50xcf1u 41.misappropriation of assets 侵占资产
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