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1.audit
审计 r<V]MwO= vn3<LQ] 2.attestation 鉴证
=[(1u|H9 4IG=mG) 3.credibility 可信赖程度
S%uH*&` UTKS<.q 4.audit of financial statements 财务报表
审计 @i&LKr8 8#'<SB 5.agreed-upon procedures 执行商定程序
<`5>;Xn= 53P\OG^G` 6.high levels of assurance 高水平保证
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Eup\` 7.compilation 编制
& S_gNa HxAq& J;xu 8.reliability 可靠性
SSycQ4[{o @=`Dw/13 9.relevance 相关性
kt%9PGw ?XL [[vyr 10.professional skepticism 职业谨慎
dsX{5 jVL<7@_* 11.objectivity 客观性
1qbd6D|t WGKN>nV 12. professional competence 专业胜任能力
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B=D 13.Senior/CPA-in-charge 项目经理
iN+Dmq5 5^cPG" 4@ 14.audit engagement letter 业务约定书
k#R}^Q %d($\R-*O 15.recurring audit 连续审计
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*@ 16.the client 委托人
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7oA$aJQ 17.change
CPA 更换
注册会计师 ?H eC+=/Z ?|TVz!3 18.the existing CPA 现任注册
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Ks@S5:9sp 6:>4}WOP 19.the successor CPA 后任注册
会计师 iq,qf)BY.| l@Ma{*s6=5 20.the preceding CPA前任
注册会计师 1c~c_Cc4 -'BJhi\Y]~ 21.issue the audit report 出具审计报告
dG.s8r*?M '@2pOq 22.expert 专家
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nAd! 24.knowledge of the entity‘ s business 了解被审计单位情况
(S0MqX* S0/@y'q3en 25.assess material misstatement risks评估重大错报风险
\ Hq$AF 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
5!}xl9D YKf,vHau 27.a general knowledge of —— 初步了解―――的情况
6xr$ bM_Y(TgJ 28.a more knowledge of—— 进一步了解的情况
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JQ0Y 29.the prior year‘s working papers 以前年度
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K6@QZc5.! gR.zL>=_5e 30.minutes of meeting 会议纪要
d{hbgUSj +c/am`` 31.business risks 经营风险
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32.appropriateness 适当性
\ :8~na+( ~Lhq7;=H?O 33.accounting estimate 会计估计
_zI95 15r,_Gp8 34.management representations 管理层声明
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KPuk' $Eg|Qc-1 35.going concern assumption 持续经营假设
'Z+w\0}@ 3qiE#+dC 36.audit plan 审计计划
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;{ XKZ} 37.significant audit areas 重点审计领域
uaNJTob %CfJ.;BDNE 38.error 错误
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