|Rl|Th 36j.is 1.audit
审计 gNO$WY^ hqE#BnQxP, 2.attestation 鉴证
6HEl1FK{@ mhs%b4'> 3.credibility 可信赖程度
LyQO_mT2 {=(4 4.audit of financial statements 财务报表
审计 F4PD3E_# p;'vOb 5.agreed-upon procedures 执行商定程序
;1y\!f3#V~ O_:Q# 6.high levels of assurance 高水平保证
qH(2 0Z! BpKP]V 7.compilation 编制
+\E\&^ZQ BujWql 8.reliability 可靠性
TLkkB09fvk J5\> 8I,a 9.relevance 相关性
4@VX%5uy Nd0Wt4= 10.professional skepticism 职业谨慎
4$;fj1!Z: )-sEm`(`I9 11.objectivity 客观性
qaQ (z.Vwl5 12. professional competence 专业胜任能力
dNyc|P`U 'IgtBd|K> 13.Senior/CPA-in-charge 项目经理
oL~Yrb%R s}A]lY 14.audit engagement letter 业务约定书
G(4k#jB @<AIPla 15.recurring audit 连续审计
tF'67,~W <.AIVp 16.the client 委托人
ar{e<&Bny K;Xn!:) V: 17.change
CPA 更换
注册会计师 &wjOb 5-g0 2g 18.the existing CPA 现任注册
会计师
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会计师 O-|3k$'\z d*G$qUiX 20.the preceding CPA前任
注册会计师 ~C[,P\, I/(`<s p 21.issue the audit report 出具审计报告
;J_d% <9Chkb|B 22.expert 专家
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@ 23.the board of directors 董事会
4x3`dvfp/ Wl,yznT 24.knowledge of the entity‘ s business 了解被审计单位情况
o 1b#q/ E^qKkl 25.assess material misstatement risks评估重大错报风险
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r. 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
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27.a general knowledge of —— 初步了解―――的情况
qR1ez-#K c]O4l2nCL 28.a more knowledge of—— 进一步了解的情况
XR+2|o ~jPe9 29.the prior year‘s working papers 以前年度
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_Ih~'Y Fd )HmpVH 30.minutes of meeting 会议纪要
)Y:CV,` -8TLnl~[ 31.business risks 经营风险
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2 32.appropriateness 适当性
t9=rr>8) #(A>yW702 33.accounting estimate 会计估计
H<>x_}& _7;#0B 34.management representations 管理层声明
p&q&Fr- |_A35"v 35.going concern assumption 持续经营假设
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EG[_i{r 36.audit plan 审计计划
OU[Sm7B fu|I(^NV 37.significant audit areas 重点审计领域
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B.{yf4a#L ._nhW* 39.fraud舞弊
7_|zMk.J* sPhh#VCw{ 40.modified or additional procedures 修改或追加审计程序
m3,v&Z ^o{O5&i] 41.misappropriation of assets 侵占资产
Axcm~!uf c~Ha68 42.transactions without substance 虚假交易
?2i``-|Wa N_T;&wibO 43.unusual pressures 异常压力
_LS=O@s^ ?>w%Lg{L} 44.the suspected noncompliance 涉嫌存在违法行为
4A*'0!H uX p0D$a 45.materialiy 重要性
3}sd%vCK avT>0b: 46.exceed the materiality level 超过重要性水平
p3-sEIw}Ru ruA!+@or 47.approach the materiality level 接近重要性水平
!W6]+ ){,8}(| 48.an acceptably low level 可接受水平
d6Z;\f7[ P!-9cd1C, 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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}h 50.misstatements or omissions 错报或漏报
kmuF*0Bjk *l5/q\D 51.aggregate 总计
=T+<>/[ vb$k/8JK 52.subsequent events 期后事项
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g 53.adjust the financial statements 调整财务报表
oEfKL`]B ~UL;O\-b0 54.perform additional audit procedures 实施追加的审计程序
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qEywExdiu DSQ2z3s2 56.detection risk 检查风险
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5,- +&; 57.inappropriate audit opinion 不适当的审计意见
9_&.G4%V k6$.pCH6 58.material misstatement 重大的错报
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Xp%JPI { 59.tolerable misstatement 可容忍错报
=i `o+H a*o=,! 60.the acceptable level of detection risk 可接受的检查风险
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