l'Z `%}R @Cd}1OT) 1.audit
审计 %O&C\{J |a[ :L 2.attestation 鉴证
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udRzBv 04<T2)QgK 3.credibility 可信赖程度
b(gcnSzM2 vro5G') 4.audit of financial statements 财务报表
审计 }\\6"90g* 4?&CK 5.agreed-upon procedures 执行商定程序
,_t}\7 Z$a4@W9o 6.high levels of assurance 高水平保证
nnO@$T Y~bGgd]T 7.compilation 编制
&($Zs'X bYH! P/ 8.reliability 可靠性
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_`Sz}Yk ,o j\=2 11.objectivity 客观性
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MtO p][i :`P;(h 13.Senior/CPA-in-charge 项目经理
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M+TF0c P X<,/6g z 15.recurring audit 连续审计
}"?KHy Uyyw'Ni 16.the client 委托人
5Gsj; R OQIw 17.change
CPA 更换
注册会计师 -0doL^A SB[,}h<u1 18.the existing CPA 现任注册
会计师
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E*]Sj\ DP_bB( 19.the successor CPA 后任注册
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注册会计师 "]`QQT-{0 K\ \UF 21.issue the audit report 出具审计报告
/_554q ]H[FZY 22.expert 专家
3,B[%!3d -Q8pWtt 23.the board of directors 董事会
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$mOK|=tI_ X|wXTecg*| 25.assess material misstatement risks评估重大错报风险
~+$l9~`{ 0\U28zbMJw 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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}AsfLY 27.a general knowledge of —— 初步了解―――的情况
&[KFCn HF\L`dJX? 28.a more knowledge of—— 进一步了解的情况
EH$wWl^ ,O(XNA(C 29.the prior year‘s working papers 以前年度
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f' 30.minutes of meeting 会议纪要
2s6Hr;^w.1 &/, BFx" 31.business risks 经营风险
#PA"l`" GW{Nc!) 32.appropriateness 适当性
{+t'XkA }wkBa] 33.accounting estimate 会计估计
.[Sv|;x"E 95wV+ q* 34.management representations 管理层声明
+V8yv-/{ 6v1#i 35.going concern assumption 持续经营假设
&:jE+l ._tv$Gd@k 36.audit plan 审计计划
{YbqB6zaM e:V,>RbC0s 37.significant audit areas 重点审计领域
w-CuO4P >k\*NW 38.error 错误
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h=4{.EegG& Il;'s 40.modified or additional procedures 修改或追加审计程序
[bT@Y:X@` ?I/,r2ODLh 41.misappropriation of assets 侵占资产
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L TPEZ"%=Hg 42.transactions without substance 虚假交易
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G(0bulq ;LrKXp 44.the suspected noncompliance 涉嫌存在违法行为
&GD7ldck kh,M'XbTo 45.materialiy 重要性
%""CacX 8w*fg6,= 46.exceed the materiality level 超过重要性水平
63u'-Z"4 !6 $>| 47.approach the materiality level 接近重要性水平
{G{@bUG]p s_*eX N 48.an acceptably low level 可接受水平
!J6s^um 2iG(v._x 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
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