R-nC+)^ tk3%0XZH 1.audit
审计 )P4#P2 `.>5H\w0e 2.attestation 鉴证
`s74g0h !#cZ! 3.credibility 可信赖程度
/LMb~Hy, 3&i8C,u]/O 4.audit of financial statements 财务报表
审计 clfi)-^{K 09?n5x!6 5.agreed-upon procedures 执行商定程序
eveGCV;@ /?X1>A:* 6.high levels of assurance 高水平保证
V"":_`1VW Y#'mALC2 7.compilation 编制
lsmzy_gV7 iw1((&^)" 8.reliability 可靠性
63:0Vt>hZ^ {MX_t/o=f 9.relevance 相关性
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]rmI 10.professional skepticism 职业谨慎
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7M5 11.objectivity 客观性
|F5^mpU *]G&pmMs 12. professional competence 专业胜任能力
MU5@(s3B? ]P/eg$u'I 13.Senior/CPA-in-charge 项目经理
3$f%{~3 "aNl2 T 14.audit engagement letter 业务约定书
.&2p Z /Z<" 6g? 15.recurring audit 连续审计
g*8LdH6mq 'Rk~bAX 16.the client 委托人
p'{ `Uvr ]e+IaZ[Wo 17.change
CPA 更换
注册会计师 {#M=gDhbX .XM3oIaW 18.the existing CPA 现任注册
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会计师 Yjz'lWg wqo2iRql 20.the preceding CPA前任
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#l/jFJU 5r/QPJ<h 21.issue the audit report 出具审计报告
@'[w7HsJ <x@\3{{U 22.expert 专家
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=0xuH>WY}w 9[5NnRv$P 24.knowledge of the entity‘ s business 了解被审计单位情况
EK.L>3 S|T:rc(~ 25.assess material misstatement risks评估重大错报风险
/1++ 8= {(G@YG? 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
8 g'9( )& )>at]mH 27.a general knowledge of —— 初步了解―――的情况
]!H*oP8a* Vja' :i 28.a more knowledge of—— 进一步了解的情况
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" 30.minutes of meeting 会议纪要
MnFem $ @ >rlQY>5pH 31.business risks 经营风险
`h5HA-ud *sf9(%j 32.appropriateness 适当性
GN{\ccej h./cs'& 33.accounting estimate 会计估计
GSV, Q"8)'dL' 34.management representations 管理层声明
x@.iDP@( dv4)fG]W;_ 35.going concern assumption 持续经营假设
xTD6?X'4 &dvJg 36.audit plan 审计计划
9In&vF7$ 6f6_ztTL 37.significant audit areas 重点审计领域
WlP@Tm5g/ 8s8q`_.)( 38.error 错误
U._ U!U [OG-ZcNu? 39.fraud舞弊
b7v] g]* )ACa0V>*p 40.modified or additional procedures 修改或追加审计程序
SiojOH s5|LD'o! 41.misappropriation of assets 侵占资产
PGT!HdX#{ SrK;b . 42.transactions without substance 虚假交易
EBzg<-?o !=&]#-;b 43.unusual pressures 异常压力
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