2c*GuF9(0 )+DmOsH 1.audit
审计 M .mfw#* s;Q!X ?Q 2.attestation 鉴证
Ad_hKO DB}eA N/ 3.credibility 可信赖程度
cVF"!. (*iHf"=\ 4.audit of financial statements 财务报表
审计 `b$.%S8uj= L4nYXW0y 5.agreed-upon procedures 执行商定程序
T_4/C2 $ddCTS^ 6.high levels of assurance 高水平保证
q(84+{>B t b}V5VH 7.compilation 编制
Lp9E:D-> wf<M)Rs| 8.reliability 可靠性
.?$gpM?i P&LsVR{# 9.relevance 相关性
9\7en%( M cbTm'}R(G 10.professional skepticism 职业谨慎
<Q3c[ Y >z@0.pN]7 11.objectivity 客观性
]h5tgi?_l gg2(5FPP 12. professional competence 专业胜任能力
ujpJ@OWj Cw&KVw* 13.Senior/CPA-in-charge 项目经理
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o`-msz UkFC~17P 15.recurring audit 连续审计
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3i|PB _H@DLhH|= 16.the client 委托人
l*G[!u 'm$L Ij?@ 17.change
CPA 更换
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3!_XEN[ nX8v+:&} 19.the successor CPA 后任注册
会计师 sRb9`u=) tQ#n${a@f 20.the preceding CPA前任
注册会计师 La[V$+Y pMM8-R'W- 21.issue the audit report 出具审计报告
KMax$ \s\?l(ooq" 22.expert 专家
;!Fn1|) YN5rml'- 23.the board of directors 董事会
=7UsVn#o V!~wj 24.knowledge of the entity‘ s business 了解被审计单位情况
1< ?4\?j ,PDQzJY 25.assess material misstatement risks评估重大错报风险
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(og 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
#GFr`o0$^ <1TAw. 27.a general knowledge of —— 初步了解―――的情况
&UFZS94@r M<&= S 28.a more knowledge of—— 进一步了解的情况
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{oL>1h,%3? 29.the prior year‘s working papers 以前年度
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{{!-Gr n+R7D.<q!! 30.minutes of meeting 会议纪要
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S 31.business risks 经营风险
r.U`Kh]K 2~[juWbz 32.appropriateness 适当性
uQzXfOq `WS&rmq&' 33.accounting estimate 会计估计
o4WDh@d5S 8{ I|$*nB 34.management representations 管理层声明
C,eu9wOT nJ;.Td 35.going concern assumption 持续经营假设
izR"+v x?<FJ"8"k 36.audit plan 审计计划
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!()Qm,1u 0"SU_jQzv 38.error 错误
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4^d?D!j y1#1Ne_ 40.modified or additional procedures 修改或追加审计程序
J.%IfN 2`-Bs 41.misappropriation of assets 侵占资产
;AG()NjOO: !5N.B|Nt 42.transactions without substance 虚假交易
}-2|XD%] ugBCBr 43.unusual pressures 异常压力
!'I8:v&D |vC~HJpuv' 44.the suspected noncompliance 涉嫌存在违法行为
_u Il !n%j)`0M 45.materialiy 重要性
E*lxVua +cRn%ioVi 46.exceed the materiality level 超过重要性水平
Tj- s4x Alq(QDs 47.approach the materiality level 接近重要性水平
C_Wc5{ wgA_38To 48.an acceptably low level 可接受水平
!`r$"}g R|Q?KCI& 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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