_gc2h@x1O ztTpMj 1.audit
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_G.C 2.attestation 鉴证
I\[*vgjm3G E=LaPjEIj 3.credibility 可信赖程度
~zuMX;[ =B;)h 4.audit of financial statements 财务报表
审计 HHX9QebiST +oyc9PoXF 5.agreed-upon procedures 执行商定程序
B a Xzz v+\E%H 6.high levels of assurance 高水平保证
ln3.TR* p1 o?^A& 7.compilation 编制
nrZv>r s&c^Wr 8.reliability 可靠性
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#V31im"N 9.relevance 相关性
*{C)o0D FMR0?\jnT 10.professional skepticism 职业谨慎
C~l5D4D# 0a(*/u 11.objectivity 客观性
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3 A?_2@6Y^ 12. professional competence 专业胜任能力
1z8.wdWJ} ZI5UQH/ 13.Senior/CPA-in-charge 项目经理
oiklRf #!<x|N?_< 14.audit engagement letter 业务约定书
w|>Y&/IX z9VQsC'K 15.recurring audit 连续审计
z`TI<B PZ"xW0"- 16.the client 委托人
Ue8_Q8q5 5xRh'Jkyb 17.change
CPA 更换
注册会计师 i~\gEMaO )`g[k"yB3 18.the existing CPA 现任注册
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!FO92 P16 X.JB&~/rO 19.the successor CPA 后任注册
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注册会计师 PY` V]|J >q]r)~8F^ 21.issue the audit report 出具审计报告
P~?u2,.E[ u_mm*o~)g 22.expert 专家
S-v9z:M3 ]H.+=V;1 23.the board of directors 董事会
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6^}3 T nPC\.x 24.knowledge of the entity‘ s business 了解被审计单位情况
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a(<K 25.assess material misstatement risks评估重大错报风险
gs9f2t J :, 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
bcOX/ B:9Z;g@& 27.a general knowledge of —— 初步了解―――的情况
YP#OI6u iPHMyxT+S 28.a more knowledge of—— 进一步了解的情况
}p&aI?-B 5ptbz<Xv 29.the prior year‘s working papers 以前年度
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6C)OO"Bc ECl[v%R/6 31.business risks 经营风险
{\ .2h 's*UU:R 32.appropriateness 适当性
@89mj{ )m6=_q5@o 33.accounting estimate 会计估计
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# EIC HLk/C[`u, 34.management representations 管理层声明
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j^LnHVHk1 K)^.96{/@ 36.audit plan 审计计划
3aW4Gs<g sYXVSNonm 37.significant audit areas 重点审计领域
iPE-j#| 4;%=ohD:! 38.error 错误
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39.fraud舞弊
bv|v9_i xXLKL6F(\ 40.modified or additional procedures 修改或追加审计程序
tMupX-V >o(*jZ 41.misappropriation of assets 侵占资产
vR:t4EJ` .t\Yv/|` 42.transactions without substance 虚假交易
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44.the suspected noncompliance 涉嫌存在违法行为
C10A$=! k9Yr&8B 45.materialiy 重要性
MLL2V`vBT oq;}q 46.exceed the materiality level 超过重要性水平
@ /c{gD /GCSC8T 47.approach the materiality level 接近重要性水平
Be-gGJG qB"y'UW8 48.an acceptably low level 可接受水平
b/<4\f _Z 9I') 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
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40+E#z) 50.misstatements or omissions 错报或漏报
60QElJ9D SkN^ytKE 51.aggregate 总计
a!wPBJJ WqwD"WX+w 52.subsequent events 期后事项
$^`hu%s,~ yUBic~S 53.adjust the financial statements 调整财务报表
a'Aru^el JCE364$$" 54.perform additional audit procedures 实施追加的审计程序
k98--kc5 {jr>Z"/q 55.audit risk 审计风险
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56.detection risk 检查风险
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J]$%1Y 57.inappropriate audit opinion 不适当的审计意见
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