yxvjg\!& usy,V"{ 1.audit
审计 M|k&TTV ^#;RLSv
2.attestation 鉴证
-,^WaB7u\ 7,h3V=^)Q 3.credibility 可信赖程度
JA<~xo[Q9 SiV*WxQe 4.audit of financial statements 财务报表
审计 x9%-plP j{)~QD ? 5.agreed-upon procedures 执行商定程序
2SciB*5 EL7T'zJ$ 6.high levels of assurance 高水平保证
d@Zo
V HyEa_9
7.compilation 编制
=U NT.] @bT3'K-4 8.reliability 可靠性
<1
S+'
uf]Y^,2 9.relevance 相关性
Rboof`pVt t!{x<9 10.professional skepticism 职业谨慎
1i3V!!r '00J~j~ 11.objectivity 客观性
f*<ps
o c;wA 12. professional competence 专业胜任能力
)|RZa|`-G &DLhb90 13.Senior/CPA-in-charge 项目经理
nhewDDu Hd0Xx}3& 14.audit engagement letter 业务约定书
hM>*a!)U O:JPJ"! 15.recurring audit 连续审计
dF
e4K" o8{<qn| 16.the client 委托人
BC({ EE~R) C_G1P)k 17.change
CPA 更换
注册会计师 e!Br>^8l OR;&TbWF(R 18.the existing CPA 现任注册
会计师
q5p e~ s@~/x5jwCs 19.the successor CPA 后任注册
会计师 /cfHYvnz t8vc@of$c, 20.the preceding CPA前任
注册会计师 *H"aOT^{ \XS]N_}8> 21.issue the audit report 出具审计报告
?E7=:h(@t 6V2j*J 22.expert 专家
_2O
uskL h$Tr sO 23.the board of directors 董事会
EkZjO Ci v9rVpYc" 24.knowledge of the entity‘ s business 了解被审计单位情况
F7T E|LZ +
|C=ZU 25.assess material misstatement risks评估重大错报风险
oy5+}` KjOi(YUnq7 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
yp+F<5o yW("G-Nm 27.a general knowledge of —— 初步了解―――的情况
!M(:U,?B XG&K32_fs 28.a more knowledge of—— 进一步了解的情况
nU17L6'$ }g{_AiP
rv 29.the prior year‘s working papers 以前年度
工作底稿
QNArZ6UQ "w&/m}E,[ 30.minutes of meeting 会议纪要
<hv7s,i a,n93-m(m 31.business risks 经营风险
)GJP_*Ab m}5q
]N";x 32.appropriateness 适当性
2~FPw{]j CH;;V3 33.accounting estimate 会计估计
a$m_D!b~_
B 8{
uR 34.management representations 管理层声明
? )_7U fsvYU0L 35.going concern assumption 持续经营假设
qq;b~ 3kW
jBpVxv 36.audit plan 审计计划
Q2c*.Y D|Si
)_
Iz 37.significant audit areas 重点审计领域
C9jbv/c x?L hq2 38.error 错误
^i`*Wm@! "EH,J 39.fraud舞弊
hYb9`0G"2 t5)J;0/ 40.modified or additional procedures 修改或追加审计程序
GMm'of# 2Va4i7"X\ 41.misappropriation of assets 侵占资产
({M?Q>s *]x_,:R6Ow 42.transactions without substance 虚假交易
%+wF" cy1jZ1) 43.unusual pressures 异常压力
kCA5|u Of`c`-<j 44.the suspected noncompliance 涉嫌存在违法行为
kon=il<@ bk3Unreh 45.materialiy 重要性
0x5xLg;Q >IY,be6>P 46.exceed the materiality level 超过重要性水平
,%hj cGX11 0M8.U 47.approach the materiality level 接近重要性水平
a)9rs\Is{ g$3>~D 48.an acceptably low level 可接受水平
G9RP^ xo
WT*f 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
If'2rE7J xK;e\^v 50.misstatements or omissions 错报或漏报
mP-2s;q AuCWQ~ 51.aggregate 总计
Wsm`YLYkt! aws"3O%
uW 52.subsequent events 期后事项
n+oD
C65[ ]W)
jmw'mo 53.adjust the financial statements 调整财务报表
"s]y!BLk .mPg0 54.perform additional audit procedures 实施追加的审计程序
l2&hBacT )i!^]| $ 55.audit risk 审计风险
Jps .;yjk @ls.&BHUP 56.detection risk 检查风险
.Z%G@X* k/lFRi-i 57.inappropriate audit opinion 不适当的审计意见
cwynd=^nC i&K