,DqI> vx| wA|m/SZx 1.audit
审计 1Cki}$k@ n7i;^=9mM 2.attestation 鉴证
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(Gf1#,/3~ ?w`uv9NUJ8 4.audit of financial statements 财务报表
审计 1/c7((]7(, h`-aO u 5.agreed-upon procedures 执行商定程序
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dy-m9fc6% N&K:Jp 7.compilation 编制
G4{ zt3{ u7ZSs-LuHw 8.reliability 可靠性
F&<si:}KB $`(}ygmP 9.relevance 相关性
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lO3$V JI tPIT+1. ]z 11.objectivity 客观性
wASgdGoy \< <u 12. professional competence 专业胜任能力
I7ZY9W(S f9W@!]LHJ 13.Senior/CPA-in-charge 项目经理
UX}ZE.cV kngkG|du 14.audit engagement letter 业务约定书
2>Hl=bX Q#Q]xJH 15.recurring audit 连续审计
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R@o5N 16.the client 委托人
*&9_+F8ly 4G"T{A`O 17.change
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注册会计师 S;sggeP7, 3%{A"^S=} 18.the existing CPA 现任注册
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20.the preceding CPA前任
注册会计师 mnZ/rb qL.1N~$2 21.issue the audit report 出具审计报告
^\Tde*48 +dq&9N/ 22.expert 专家
q4'szDYO2 @GDe{GG+ 23.the board of directors 董事会
,l^; ZE !G=!^RA 24.knowledge of the entity‘ s business 了解被审计单位情况
ukHSHsR };6[Byf 25.assess material misstatement risks评估重大错报风险
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s8XU 4+e9:r] 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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N7Vv"o JwG$lGNJ 28.a more knowledge of—— 进一步了解的情况
Tj7OV}: R_ymTB}<t( 29.the prior year‘s working papers 以前年度
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F^.w:ad9< (jd)sf6Tj[ 30.minutes of meeting 会议纪要
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Ss6mN;&D 31.business risks 经营风险
CB_ww= 1)yEx1 32.appropriateness 适当性
nI7G"f[%r; &oI;^| 33.accounting estimate 会计估计
$*w]]b$Dn c<- F_+[ 34.management representations 管理层声明
tkX7yg>` p vone,y2 35.going concern assumption 持续经营假设
{:BAh5e| cdiDfiE 36.audit plan 审计计划
.|W0B+Z8 V'?bZcRr~ 37.significant audit areas 重点审计领域
6-#<*Pg 2L"$p? 38.error 错误
Pu/X_D-#Gi hG51jVYtw 39.fraud舞弊
le60b@2G0 :cU6W2EV 40.modified or additional procedures 修改或追加审计程序
Ey<vvZ K"4m)B~@Y 41.misappropriation of assets 侵占资产
ERD( qL.J 4M4Y2fBH 42.transactions without substance 虚假交易
iR}3 [ 4UwXrEQp 43.unusual pressures 异常压力
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jl( mU0j K@^&M 44.the suspected noncompliance 涉嫌存在违法行为
=)_9GO 7|Z=#3INw 45.materialiy 重要性
Wmri% n7-|\p!xP6 46.exceed the materiality level 超过重要性水平
1./uJB/ S}L$-7Ct 47.approach the materiality level 接近重要性水平
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