$.``OxJk% IeH^Wm&^ 1.audit
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~m!#FTc* (x}A_i 3.credibility 可信赖程度
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,`F<CF9 4.audit of financial statements 财务报表
审计 &<`-:x1 2_ AjG)1 5.agreed-upon procedures 执行商定程序
4{Q$!O> CcBQo8!G 6.high levels of assurance 高水平保证
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JR])xPI` ~KJ,SLzhx9 8.reliability 可靠性
*3!(*F@M, Wa(W&] 9.relevance 相关性
bAN 10U d8rBu jT 10.professional skepticism 职业谨慎
[TP [+y&HNf 11.objectivity 客观性
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6BUBk>A` m\_+)eI| 13.Senior/CPA-in-charge 项目经理
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aR<bY 14.audit engagement letter 业务约定书
"&@gX_% xT:qe 15.recurring audit 连续审计
yVT&rQ"{ jMTRcj];( 16.the client 委托人
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CPA 更换
注册会计师 f+{c1fb>s 0Wjd-rzc, 18.the existing CPA 现任注册
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5BrU'NF kZJt~} 19.the successor CPA 后任注册
会计师 ,NjX&A@ th5
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注册会计师 O'"YJ, r;c' NqP 21.issue the audit report 出具审计报告
H~~7~1"x $$k7_rs 22.expert 专家
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J>><o:~@ iU.!oeR? 24.knowledge of the entity‘ s business 了解被审计单位情况
SCgyp( g7.7E6%H 25.assess material misstatement risks评估重大错报风险
mk#>Dpy? AmP#'U5 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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_`TepX R 98X!uh' 28.a more knowledge of—— 进一步了解的情况
or?0PEx\ Mr$# e 29.the prior year‘s working papers 以前年度
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<ED8"~_ ~sZqa+jB0 30.minutes of meeting 会议纪要
Mi;}.K0J /p[|DJoM 31.business risks 经营风险
^`l"'6 lo\: ]/&6 32.appropriateness 适当性
kA?X^nj@ WAtg 33.accounting estimate 会计估计
sjkWz2]S RpBiE8F4 34.management representations 管理层声明
$KoPGgC[ x, G6\QmA 35.going concern assumption 持续经营假设
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