Y;L,}/[ <~[A 1.audit
审计 HZ#<+~J ~?m vV`30& 2.attestation 鉴证
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%S$9 3.credibility 可信赖程度
pErre2fS Xiyh3/%yy 4.audit of financial statements 财务报表
审计 ?G#T6$E8 m),3J4(q 5.agreed-upon procedures 执行商定程序
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#yyj:_ 7.compilation 编制
W* XG9 M]+FTz 8.reliability 可靠性
<oE(I)r4, d0`5zd@S 9.relevance 相关性
<Q4yN!6 Gj.u/l 10.professional skepticism 职业谨慎
{!B^nCSL 1w)#BYc=L 11.objectivity 客观性
;n9r;$!f "v"w ER? 12. professional competence 专业胜任能力
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HxVh kO]],Vy` 13.Senior/CPA-in-charge 项目经理
)_bR"!Z oM=Ltxv} 14.audit engagement letter 业务约定书
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(]AWi+ vsjl8L 15.recurring audit 连续审计
%CxrXU YlZe 16.the client 委托人
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!78/f 17.change
CPA 更换
注册会计师 8TK&i, f$lf(brQ: 18.the existing CPA 现任注册
会计师
*g}(qjl< 2qb,bp1$ 19.the successor CPA 后任注册
会计师 l3sL!D1u (W7cQ> 20.the preceding CPA前任
注册会计师 m17H#!` Z2yZz:.' 21.issue the audit report 出具审计报告
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uT#k3 22.expert 专家
uZe|%xK$y YGBVGpE9 23.the board of directors 董事会
nyZUf{: 26YY1T\B) 24.knowledge of the entity‘ s business 了解被审计单位情况
ddDl~&}o Zd/ACZ[ 25.assess material misstatement risks评估重大错报风险
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,FvBZ.4c3= 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
k{/2vV[`] H!y%Fa Ti 27.a general knowledge of —— 初步了解―――的情况
R"S,& !$&3h-l[ 28.a more knowledge of—— 进一步了解的情况
Nw`}iR0i y/>]6Pj 29.the prior year‘s working papers 以前年度
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^( 30.minutes of meeting 会议纪要
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niZ/yW{w Fm@G@W7,m 32.appropriateness 适当性
k_rtsN o2cZ 33.accounting estimate 会计估计
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'CqWF" 34.management representations 管理层声明
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T 35.going concern assumption 持续经营假设
Ou~|Q&f' =='~g~ 36.audit plan 审计计划
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