>^V3Z{; @uzzyp r> 1.audit
审计 {S=gXIh(y cd?a rIV5 2.attestation 鉴证
B_uAa5' 1u\kxlZ 3.credibility 可信赖程度
_>)=c<HL r\f|r$i 4.audit of financial statements 财务报表
审计 5^GFN*poig B9Z=`c.T 5.agreed-upon procedures 执行商定程序
n?z^"vv$i /ar/4\b 6.high levels of assurance 高水平保证
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P98N5o 7.compilation 编制
*d/,Y-tl H,5##@X 8.reliability 可靠性
8~s-@3J @[] A&)B 9.relevance 相关性
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;4o:| 9CW8l0 10.professional skepticism 职业谨慎
YkqauyV^ i<]Y0_?s 11.objectivity 客观性
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y9'F D5\s k3FpD=N 13.Senior/CPA-in-charge 项目经理
q*kieqG xB&6f") 14.audit engagement letter 业务约定书
DZ9qIc}Y zMI0W&P M 15.recurring audit 连续审计
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qp}g\ 16.the client 委托人
@N0(%o& c?1:='MC 17.change
CPA 更换
注册会计师 FeM,$&G: +iL,8eW 18.the existing CPA 现任注册
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会计师 t <Z)D0. w}jH,Ew 20.the preceding CPA前任
注册会计师 / Dn /\B[lRn 21.issue the audit report 出具审计报告
=*u:@T=d5 ->S6S_H/+& 22.expert 专家
?fXlrJ rH<iUiA?O 23.the board of directors 董事会
w'b|*_Q4Q $*u{i4b 24.knowledge of the entity‘ s business 了解被审计单位情况
U2(|/M+ }M I9?\"q 25.assess material misstatement risks评估重大错报风险
G?OwhX `*1059 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
&_!g|- XS'0fq a 27.a general knowledge of —— 初步了解―――的情况
`Y`QxU!d% H@8g 9;+ 28.a more knowledge of—— 进一步了解的情况
8'kA",P bof{R{3q 29.the prior year‘s working papers 以前年度
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f5B 30.minutes of meeting 会议纪要
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+; 31.business risks 经营风险
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3GS oHsNk Dl#%tYL+3h 33.accounting estimate 会计估计
@zJhJ'~Sl 3t4_{']:/ 34.management representations 管理层声明
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YGv I 2!0,1Q 35.going concern assumption 持续经营假设
?q%)8 E ~!,Q<? 36.audit plan 审计计划
g8{?; 3psCV=/z 37.significant audit areas 重点审计领域
<Dr*^GX>? rX%qWhiEJ 38.error 错误
oj7X9~ nd $UZ4,S?V 39.fraud舞弊
I!)gXtJA" <9S?wju4W' 40.modified or additional procedures 修改或追加审计程序
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