A<9ZX=DAjw *J8j_-i,R 1.audit
审计 u+[ZWhKUp kd|@. 2.attestation 鉴证
Bu>srX9f =o{zw+|% % 3.credibility 可信赖程度
o*f7/ZP1o lx U}HM 4.audit of financial statements 财务报表
审计 I@+dE V`Lf GZXUB0W\@) 5.agreed-upon procedures 执行商定程序
SG8|xoL HP. j. 6.high levels of assurance 高水平保证
aMZ6C <N l]T|QhiVd 7.compilation 编制
1reJ7b0 m,Q<4' 8.reliability 可靠性
F FR_1Vf !(uyqplTk 9.relevance 相关性
e]uk}#4 2B=yT8 10.professional skepticism 职业谨慎
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#R*} ,U],Wu) 11.objectivity 客观性
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opte)=]J #XQEfa 13.Senior/CPA-in-charge 项目经理
N=zrY`Vd 8!b#ez 14.audit engagement letter 业务约定书
mAk)9`f/ y*vs}G'W 15.recurring audit 连续审计
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16.the client 委托人
<[ 8at6; h.sH:]Z 17.change
CPA 更换
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"sUL"i 18.the existing CPA 现任注册
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dF5EIPl;J \gDf&I 19.the successor CPA 后任注册
会计师 D;.-e 9Fv1D 20.the preceding CPA前任
注册会计师 DNLqipUw ;} Ty b 21.issue the audit report 出具审计报告
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?E^~z- i"0^Gr 23.the board of directors 董事会
,=Xr'7w, Q\<C9%a 24.knowledge of the entity‘ s business 了解被审计单位情况
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B(M! 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
8uP,#D<wZ mHM38T9C% 27.a general knowledge of —— 初步了解―――的情况
4;<?ec(dc Q0#oR[( 28.a more knowledge of—— 进一步了解的情况
iyB02\d K9njD#/ 29.the prior year‘s working papers 以前年度
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d/v{I Yev] Lp 30.minutes of meeting 会议纪要
2RFYnDN sG=D(n1 31.business risks 经营风险
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dlN?[j 32.appropriateness 适当性
)^qM%k8 f7Y0L8D 33.accounting estimate 会计估计
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6ug Aq yR+ 34.management representations 管理层声明
({v$!AAv O:IU|INq8 35.going concern assumption 持续经营假设
, ;W6wj 6}6;%{p"Gu 36.audit plan 审计计划
,|D_? D)U umaF}}-Q{ 37.significant audit areas 重点审计领域
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