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+U7O 1.audit
审计 Nd( $s[ !WIL|\jbh 2.attestation 鉴证
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H:? 3.credibility 可信赖程度
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X 4.audit of financial statements 财务报表
审计 I)sCWC:Mq~ Oi{jzP 5.agreed-upon procedures 执行商定程序
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c8u&ev.U 6.high levels of assurance 高水平保证
SWmdU] !X,=RR`zT 7.compilation 编制
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-$K 8.reliability 可靠性
bZKK'd$I f"PApV9[ 9.relevance 相关性
)>?K:y8I~ '8W }|aF 10.professional skepticism 职业谨慎
5&VLq au#IA 11.objectivity 客观性
3)`}#` T q_I ''L 12. professional competence 专业胜任能力
9x:c"S* E>7[ti_p5 13.Senior/CPA-in-charge 项目经理
i,V~5dE[I< 3L;)asF 14.audit engagement letter 业务约定书
u''(;U[ *W0`+#Dcv 15.recurring audit 连续审计
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3x*k 16.the client 委托人
\75%[;. W;o\}irep 17.change
CPA 更换
注册会计师 Nc]]e+N#V )!OEa] 18.the existing CPA 现任注册
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'|6j1i0x ,qC_[PUT 19.the successor CPA 后任注册
会计师 v/(< fI^ +p_SKk!%+ 20.the preceding CPA前任
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!+9\Fi @90) 21.issue the audit report 出具审计报告
2.CI^.5& 92S<TAdPP 22.expert 专家
G<>`O;i UW40Y3W0 23.the board of directors 董事会
/#.6IV( !$fBo3!B_8 24.knowledge of the entity‘ s business 了解被审计单位情况
F_@PSA+ sl`\g1<{` 25.assess material misstatement risks评估重大错报风险
eH75:` 2pZ|+!xc+ 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
)|*HkdF` l0]z Zcpt 27.a general knowledge of —— 初步了解―――的情况
yht_*7.lM U@i+XZc"S 28.a more knowledge of—— 进一步了解的情况
XN??^1{J}] \-c70v63X 29.the prior year‘s working papers 以前年度
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o-49o5:1 &;*jMu6 30.minutes of meeting 会议纪要
A LKU ,US] 31.business risks 经营风险
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ix6j=5{ Z^s&] 33.accounting estimate 会计估计
3>c<E1 \_0nH` 34.management representations 管理层声明
"Bn!<h}mg :+Y+5:U] 35.going concern assumption 持续经营假设
IJ[#$I+Z% YY'46 36.audit plan 审计计划
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*7`;{O 37.significant audit areas 重点审计领域
\M<C6m5 1iig0l6\m 38.error 错误
FG'F]fc% Y!"LrkC 39.fraud舞弊
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5px` "Lw[ $ 41.misappropriation of assets 侵占资产
48W$, Xw_AZ-|1D 42.transactions without substance 虚假交易
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5Ta<$t 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
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8 45.materialiy 重要性
^yyL4{/ 2tMe# V 46.exceed the materiality level 超过重要性水平
2mRm.e9? MV'q_{J 47.approach the materiality level 接近重要性水平
au1uFu- Lzm9Kh; 48.an acceptably low level 可接受水平
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7A<X!a l`>|XUf6 50.misstatements or omissions 错报或漏报
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*6IytWOX5 /m"O.17N 52.subsequent events 期后事项
Bi:%}8STH #Ie/| 53.adjust the financial statements 调整财务报表
1wAD_PI|BH {DlQTgP 54.perform additional audit procedures 实施追加的审计程序
THEpW{.E d< j+a1& 55.audit risk 审计风险
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