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~ dAg<BK/ 1.audit
审计 }Rl^7h<! GY% ^!r 2.attestation 鉴证
S=NP}4w,_) LelCjC{`1 3.credibility 可信赖程度
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Tkv_S 4.audit of financial statements 财务报表
审计 X~+AaI:~K ,zXP,(x 5.agreed-upon procedures 执行商定程序
d6RO2^ XL=Y~7b 6.high levels of assurance 高水平保证
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'OEh'\d+x 7.compilation 编制
iB-h3/ -!_\4 8.reliability 可靠性
o}^/Km+t n{Ce%gy 9.relevance 相关性
%3SBs*? [te9ui%JS 10.professional skepticism 职业谨慎
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skSs|slp HV0! G-h 12. professional competence 专业胜任能力
EuH[G_5e0 q!fdiv` 13.Senior/CPA-in-charge 项目经理
PeU>h2t I| Vyv 14.audit engagement letter 业务约定书
[l`_2{: NCu:E{([ 15.recurring audit 连续审计
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(v/mKG yg S2APqRg* 17.change
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注册会计师 40?xu#" -=;V*; 18.the existing CPA 现任注册
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fC4#b?Q &<Iyb}tA? 19.the successor CPA 后任注册
会计师 27"M]17) KzgW+6*G 20.the preceding CPA前任
注册会计师 76'@}wNnw hwD;1n 21.issue the audit report 出具审计报告
xY_<D+OV LvM;ZfAEv 22.expert 专家
}Cs.Hm0P [\_#n5 23.the board of directors 董事会
'!V5 #J nuvRjd^N 24.knowledge of the entity‘ s business 了解被审计单位情况
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x?S :Qc[>:N 25.assess material misstatement risks评估重大错报风险
^i;y2c Q:v9C ^7 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
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3oo Tn-`{ FS+v YqwK 29.the prior year‘s working papers 以前年度
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dv7IHUFf QIb4ghm, 31.business risks 经营风险
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s' # Yw!(]8PYdU 32.appropriateness 适当性
hQFF%xl [(81-j1v 33.accounting estimate 会计估计
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^Gt9. ,suC`)R 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
{K,KIj" x$gVEh*k 37.significant audit areas 重点审计领域
wOg?.6<Kxa 6@X j 38.error 错误
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&pk&8_=f {E3329t|' 40.modified or additional procedures 修改或追加审计程序
VNggDKS~K $%GW~|S\C 41.misappropriation of assets 侵占资产
z>&|:VGG n7$21*, 42.transactions without substance 虚假交易
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, 9FKowF_8 43.unusual pressures 异常压力
YT@D*\ D,( "3zx 44.the suspected noncompliance 涉嫌存在违法行为
}b$W+/M\ }$wWX}@ 45.materialiy 重要性
Osj/={7g "4Bk 46.exceed the materiality level 超过重要性水平
^DaP^<V W&'[Xj 47.approach the materiality level 接近重要性水平
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"l /l.ox.4z# 48.an acceptably low level 可接受水平
c&]nAn( ]hC6PKJU 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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A])+Pe <5fb,@YN 52.subsequent events 期后事项
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