{i~qm4+o k<"ZNQm$. 1.audit
审计 :~:(49l s?=f,I 2.attestation 鉴证
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i3 -7k 3.credibility 可信赖程度
U?>P6p "FcA:7 + 4.audit of financial statements 财务报表
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UT 3RscuD& 5.agreed-upon procedures 执行商定程序
/QHvwaW[ 9g J`H' 6.high levels of assurance 高水平保证
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(8@._ 7.compilation 编制
],>Z'W R2x(8k"LPU 8.reliability 可靠性
S`K8e^] L\nWhmwl 9.relevance 相关性
0Vh|UJ'&7 DB:Ia5|*i 10.professional skepticism 职业谨慎
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N/C 11.objectivity 客观性
6T"[M AmRppbj/wO 12. professional competence 专业胜任能力
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Pzw! 13.Senior/CPA-in-charge 项目经理
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` 14.audit engagement letter 业务约定书
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wSbAR< 15.recurring audit 连续审计
)+N%!(ki puL1A?Y8UM 16.the client 委托人
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> R; @/`b:sv&* 17.change
CPA 更换
注册会计师 Z99%uI3 #J, `a. 18.the existing CPA 现任注册
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C \H%4p1r E{_p&FF 19.the successor CPA 后任注册
会计师 bxc#bl3 )e4nKh], 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
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eC Y2yVl+ 22.expert 专家
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enO5XsIc 23.the board of directors 董事会
zK}$W73W^ 1$q SbQ 24.knowledge of the entity‘ s business 了解被审计单位情况
4Xe3PdE FlrLXTx0 25.assess material misstatement risks评估重大错报风险
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A1H lmp0Ye| 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
yw{GO([ZQ &`Z>z T} 27.a general knowledge of —— 初步了解―――的情况
[L{q /V2Ih 28.a more knowledge of—— 进一步了解的情况
U9y[b82 wx>BNlT@? 29.the prior year‘s working papers 以前年度
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<FRYt-+ =xw) [ 30.minutes of meeting 会议纪要
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|/Ggsfmby 31.business risks 经营风险
}<[@)g.h. bvUjH5.7 32.appropriateness 适当性
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7Ra 33.accounting estimate 会计估计
ry*b"SO l <Tkg9 34.management representations 管理层声明
^Cst4=:W kbN2dL 35.going concern assumption 持续经营假设
Ww{bh-nyq P bj &l0C 36.audit plan 审计计划
d!D#:l3; %u,H2* 37.significant audit areas 重点审计领域
~dkS-6q~Q 5hr$tkkL 38.error 错误
nVoL7ew+ U6t>UE6k 39.fraud舞弊
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{wJQZ9" P6!c-\ 40.modified or additional procedures 修改或追加审计程序
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