/1MmOB AY{KxCrb^ 1.audit
审计 tGgxI D 2uOYuM[7gH 2.attestation 鉴证
HD^#" |]4!WBK 3.credibility 可信赖程度
4d`YZNvZW/ B~w$j/sWU 4.audit of financial statements 财务报表
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Xr eJ99 W= 5.agreed-upon procedures 执行商定程序
H"FK(N\ !\X9$4po@ 6.high levels of assurance 高水平保证
ux<|8S 4p,:}h 7.compilation 编制
J-hJqR*;K B W<Dmn 8.reliability 可靠性
eCYPd-d -NXxxK 9.relevance 相关性
1Z)Et, #73pryXV 10.professional skepticism 职业谨慎
d.FU))lmD rW)h?, b 11.objectivity 客观性
P9/ (f$ = m<h%BDSzr{ 12. professional competence 专业胜任能力
SLKplLO kJJT`Ba&/ 13.Senior/CPA-in-charge 项目经理
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Rjv7 14.audit engagement letter 业务约定书
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Z< x~V[}4E%> 15.recurring audit 连续审计
J?9jD:x e0TYHr)X>3 16.the client 委托人
H)Btm `gX|q3K\s 17.change
CPA 更换
注册会计师 R9U{r.AA Ca|egQv 18.the existing CPA 现任注册
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|}z)>E L}`/v]E"eU 19.the successor CPA 后任注册
会计师 *4}_2"[ Nap[=[rv 20.the preceding CPA前任
注册会计师 6Ijt2c'A} oX|T&"& 21.issue the audit report 出具审计报告
G:<f(Gy ;Z]Wj9iY 22.expert 专家
k7^hcth qYC&0`:H 23.the board of directors 董事会
#7]Jz.S $ln8Cpbca 24.knowledge of the entity‘ s business 了解被审计单位情况
$-}&RW9 =SJ#6uFS 25.assess material misstatement risks评估重大错报风险
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B*Tn@t W eFG/!b<17 27.a general knowledge of —— 初步了解―――的情况
2 ? qC8eC {7o3wxsS 28.a more knowledge of—— 进一步了解的情况
mtmC,jnD o-\h;aQJ 29.the prior year‘s working papers 以前年度
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WC#6(H5t$ #L*\ ^ c 30.minutes of meeting 会议纪要
BU:;;iV8 w"j>^#8 31.business risks 经营风险
%e~xO x !"N,w9MbD 32.appropriateness 适当性
f/)Y {kS6 7hHID>,o9% 33.accounting estimate 会计估计
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l+} T#ls2UL*xh 34.management representations 管理层声明
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Kc 35.going concern assumption 持续经营假设
Xdn&%5rI S2$66xr# 36.audit plan 审计计划
g88k@<Y $|~<6A{y 37.significant audit areas 重点审计领域
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G"/;Cq=t K(+=V)'Dz 39.fraud舞弊
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L]=]/>jQ6 L1SX2F8 41.misappropriation of assets 侵占资产
w){B$X W`[VLi}fe 42.transactions without substance 虚假交易
k=s^-Eiu ctP+ECH 43.unusual pressures 异常压力
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~v6_x 44.the suspected noncompliance 涉嫌存在违法行为
:Qa*-)rs > "hP 45.materialiy 重要性
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