d.FU))lmD !l9{R8m>eJ 1.audit
审计 <{isWEW9]3 1(gs({ 2.attestation 鉴证
hyH[`wiq bZ\R0[0 3.credibility 可信赖程度
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r:1 uZC=]Ieh 4.audit of financial statements 财务报表
审计 v>_@D@pr 5tYo! f 5.agreed-upon procedures 执行商定程序
S MWXP U05;qKgkDF 6.high levels of assurance 高水平保证
5EFt0?G n9'3~qVZ 7.compilation 编制
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&aBI ( zWBrCX 9.relevance 相关性
uzBQK }|.<EkA 10.professional skepticism 职业谨慎
M]s\F(*ib CRK%^3g 11.objectivity 客观性
/eI|m9ke }R%H?&P 12. professional competence 专业胜任能力
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,^:{!?v i"h\*B= 14.audit engagement letter 业务约定书
4!IuTPmr ye(b 7CX 15.recurring audit 连续审计
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16.the client 委托人
*'>_X X B*Tn@t W 17.change
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注册会计师 aV\i3\da $Zu?Gd? 18.the existing CPA 现任注册
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;P91'B~t =Hg!@5]H 19.the successor CPA 后任注册
会计师 Fi/iA%, )9hqd 20.the preceding CPA前任
注册会计师 fz(YP=@ZnP vGkemJ^/ 21.issue the audit report 出具审计报告
2_q/<8t 'Aq^ z%| 22.expert 专家
], lLDUZ\ NiZfaC6V 23.the board of directors 董事会
731Lz*IFg g(@F`W[ 24.knowledge of the entity‘ s business 了解被审计单位情况
B[N]=V @IL04' \ 25.assess material misstatement risks评估重大错报风险
"wgPPop OG5{oH#K 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
6u, g P~j#8cH7 27.a general knowledge of —— 初步了解―――的情况
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' $|~<6A{y 29.the prior year‘s working papers 以前年度
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\D@j`o y!b2;- Dp 30.minutes of meeting 会议纪要
$gl|^c\ 3Bl|~K;- 31.business risks 经营风险
WZ'<iI `=(<!nXJx 32.appropriateness 适当性
1aAOT6h y\??cjWb] 33.accounting estimate 会计估计
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)cp@ 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
SY,ns*>1F "yu{b]AU 36.audit plan 审计计划
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