PE?ICou G(bl)p^ 1.audit
审计 nx%eq,Pq h%sw^;\! 2.attestation 鉴证
6A ptq Rt@O@oD I 3.credibility 可信赖程度
mRxeob @c).&7 4.audit of financial statements 财务报表
审计 Th$xk9TK^@ >1` '5A}s 5.agreed-upon procedures 执行商定程序
?[)V ~m[Gp;pL 6.high levels of assurance 高水平保证
#JN4K>_4 &%u m#XE 7.compilation 编制
``>z8t[ks ;(Az 8.reliability 可靠性
lcVG<*gf- KWM}VZY:Z 9.relevance 相关性
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F% 10.professional skepticism 职业谨慎
qI<c47d;q {e0(M*u 11.objectivity 客观性
/L./-92NH4 ;Nd'GA+1;( 12. professional competence 专业胜任能力
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H|L1g 13.Senior/CPA-in-charge 项目经理
tqjjn5! n3$u9!|P 14.audit engagement letter 业务约定书
[p]UM;+ S WyJ` 15.recurring audit 连续审计
ScmwHid:\ {`(MK6D8 c 16.the client 委托人
3 Zwhv+CP[ 86a,J3C[ 17.change
CPA 更换
注册会计师 r~2q`l'> 'lOQb) 18.the existing CPA 现任注册
会计师
\C{Zqo, :SY,;..3e 19.the successor CPA 后任注册
会计师 ^oNcZK> vI:_bkii 20.the preceding CPA前任
注册会计师 _nSEp>]L +-|}<mq 21.issue the audit report 出具审计报告
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22.expert 专家
d<E2=WVB6 ({D>(xN 23.the board of directors 董事会
A=70UL N,:G5WxW 24.knowledge of the entity‘ s business 了解被审计单位情况
B9H.8+~( mP?}h 25.assess material misstatement risks评估重大错报风险
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$1 AoK;6je`K^ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
]Rxrt~ ZB XXeDOrb 27.a general knowledge of —— 初步了解―――的情况
p\Iy)Y2Lf! O3pd5&^g 28.a more knowledge of—— 进一步了解的情况
5xU}}[|~- fA=Lb^,M 29.the prior year‘s working papers 以前年度
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!(3[z> &%eM 30.minutes of meeting 会议纪要
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n6v[ 31.business risks 经营风险
;alt% :$n *z0Rf; 32.appropriateness 适当性
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<vu~EY0. J|HV8 34.management representations 管理层声明
@X=sfygk @moaa} 1 35.going concern assumption 持续经营假设
e)3Mg^ xn)F(P 0kv 36.audit plan 审计计划
0T0I<t gADqIPu] 37.significant audit areas 重点审计领域
fd62m]X dKL9}:oUa 38.error 错误
ZVit]3hd $_e{Zv[ 39.fraud舞弊
SzFh mxe\+j# 40.modified or additional procedures 修改或追加审计程序
8:uh0 7nM<P4\ 41.misappropriation of assets 侵占资产
|:u5R% OC\cN%qlw 42.transactions without substance 虚假交易
$"#M:V@ {}=5uU 2Tu 43.unusual pressures 异常压力
`V.tqZF !"aGo1$$ 44.the suspected noncompliance 涉嫌存在违法行为
)]Sf|@K] Iv{iJoe;UH 45.materialiy 重要性
oeI[x )0Vj\> 46.exceed the materiality level 超过重要性水平
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-w|~y'; 47.approach the materiality level 接近重要性水平
{n S(B QX_![|= 48.an acceptably low level 可接受水平
PE[5oH dkg+_V! 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
VRHS 4 j-qg{oIJ 50.misstatements or omissions 错报或漏报
h645;sb0 #kJ8 qN 51.aggregate 总计
&?gcnMg$,J #;m^DX QZn 52.subsequent events 期后事项
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Ua )a+bH </' 53.adjust the financial statements 调整财务报表
P8tCzjrV -vt6n1A&b 54.perform additional audit procedures 实施追加的审计程序
2Ns<lh WJ 'lYl0+7 55.audit risk 审计风险
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tuq 56.detection risk 检查风险
e`5:46k| U)3?&9H 57.inappropriate audit opinion 不适当的审计意见
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L]! 58.material misstatement 重大的错报
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