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IY!.j5q8 1.audit
审计
mPPB"uQ rVOF 2.attestation 鉴证
mV"F<G; H @S~n^v,) 3.credibility 可信赖程度
Z{%W!>0 s H'FqV,) 4.audit of financial statements 财务报表
审计 &09~ D8f' rcLF:gd]E 5.agreed-upon procedures 执行商定程序
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]-{+V+ 7.compilation 编制
wS$ 'gKA6 }YC=q 8.reliability 可靠性
9ec#'i= Oel%lY}m3 9.relevance 相关性
\(^]R,~*!b M`=\ijUwN 10.professional skepticism 职业谨慎
75P!`9bE ~k@{b& 11.objectivity 客观性
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da: ~ 12. professional competence 专业胜任能力
v'`qn eUu<q/FUMj 13.Senior/CPA-in-charge 项目经理
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N7 _rVcDe .VmRk9Z 15.recurring audit 连续审计
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wW 16.the client 委托人
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CPA 更换
注册会计师 8c%N+E] y{P~!Yn| 18.the existing CPA 现任注册
会计师
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会计师 $K\;sn; |: r_rdd}=b' 20.the preceding CPA前任
注册会计师 Yu[MNX;G @YS,)U)4S 21.issue the audit report 出具审计报告
#{)mr [c| *r~6R 22.expert 专家
fpzEh}:H\ j\BtaC 23.the board of directors 董事会
n0':6*oGW #~|esr/wf 24.knowledge of the entity‘ s business 了解被审计单位情况
\`/ P* $`C$|9S 25.assess material misstatement risks评估重大错报风险
>N~jlr | 8JMxA2tZhG 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
g+&wgyq5 WdJeh:h 27.a general knowledge of —— 初步了解―――的情况
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Zt;D 29.the prior year‘s working papers 以前年度
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OMjx,@9 g'-hSV/@}@ 30.minutes of meeting 会议纪要
C}o^p"M*B3 8-O:e 31.business risks 经营风险
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p Bu}c< Y\(?&7Aax 33.accounting estimate 会计估计
K_X(j$2Xc ]jmZ5h#[ 34.management representations 管理层声明
W,t`DMC :`@W`V?6- 35.going concern assumption 持续经营假设
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S.C7%XU D_w<igu!3 37.significant audit areas 重点审计领域
d5W=? LXc;`] 38.error 错误
Qeq=4Nq (b.Mtd 39.fraud舞弊
Dx P65wU 0+rBGk 40.modified or additional procedures 修改或追加审计程序
;Qlb].td 1eS@ihkP 41.misappropriation of assets 侵占资产
Fow{-cs_p t..@69 42.transactions without substance 虚假交易
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!ZN"(0#qz {~=gKZ:-@ 44.the suspected noncompliance 涉嫌存在违法行为
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97L "[ >ql1t{b 45.materialiy 重要性
z8PV&o '&y+,2?;Y[ 46.exceed the materiality level 超过重要性水平
0 n)UvJ l_&T)Ei 47.approach the materiality level 接近重要性水平
niCq`! ).r04)/ 48.an acceptably low level 可接受水平
*&F~<HC2+ }M(XHw 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
d]l(B+\vf vqwSOh|P9 50.misstatements or omissions 错报或漏报
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Y}Nd2 k/%n7 ;1 52.subsequent events 期后事项
I}/-zyx>= p-%m/d? 53.adjust the financial statements 调整财务报表
@|7e~U !2=eau^p 54.perform additional audit procedures 实施追加的审计程序
eJZt&|7N 0 ^ $6U 55.audit risk 审计风险
}?%5Ae7l, |?uUw$oh 56.detection risk 检查风险
+q~dS. ^/Frg<>'p 57.inappropriate audit opinion 不适当的审计意见
yLCJSN$7 VQ`a-DL 58.material misstatement 重大的错报
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