BzgDhDj zPVA6~|l 1.audit
审计 }SOj3.9{c G[wa,j^hu 2.attestation 鉴证
_PRm4 : jUfc&bi3 3.credibility 可信赖程度
yC _X@o-n XFX:)l#o 4.audit of financial statements 财务报表
审计 ]w')~yk QX8N p{g- 5.agreed-upon procedures 执行商定程序
.jRXHrK; +V0uHpm 6.high levels of assurance 高水平保证
fY6&PuDf. N,;Bl&EU 7.compilation 编制
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q#!uc 9.relevance 相关性
.vb*|So &-{4JSII 10.professional skepticism 职业谨慎
g,q&A$Wi [NuayO3 11.objectivity 客观性
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gFW1Nm_DJ sNNt0q( 13.Senior/CPA-in-charge 项目经理
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-B\ 14.audit engagement letter 业务约定书
<Siz5qQI4 b _6j77 15.recurring audit 连续审计
]6(NeS+ J M`uIVnNA 16.the client 委托人
XCk \#(VSE {Ji[d.cY 17.change
CPA 更换
注册会计师 \K>6-0r| }F\0Bl& 18.the existing CPA 现任注册
会计师
w1.KRe{M ANW a%%\T 19.the successor CPA 后任注册
会计师 2B*9]AHny V862(y 20.the preceding CPA前任
注册会计师 0BBWuNF. ty"k 21.issue the audit report 出具审计报告
d_OHQpfK 0t<TZa]V 22.expert 专家
0/),ylCj 3s$m0 23.the board of directors 董事会
oS]XE!^M qf'uXH 24.knowledge of the entity‘ s business 了解被审计单位情况
W>h[aVTO 2.CI^.5& 25.assess material misstatement risks评估重大错报风险
:vm*miOF xKIm2% U9 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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_o<8R@1 whD%Oz*f 28.a more knowledge of—— 进一步了解的情况
"y62Wo6m) i8EMjLBUR 29.the prior year‘s working papers 以前年度
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(LGx;9S? qQ^]z8g6P 30.minutes of meeting 会议纪要
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#4 $Y>LUZ)b&8 31.business risks 经营风险
;K`qSX;;c( "tm2YUG},s 32.appropriateness 适当性
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rq+E"Uj? 33.accounting estimate 会计估计
e)GFJ3sW_ @y)fR.!)1$ 34.management representations 管理层声明
o-49o5:1 5a_1x|Fhi 35.going concern assumption 持续经营假设
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1?Wk qQ cO_En`F 37.significant audit areas 重点审计领域
Bg Uf:PT _0ep[r 38.error 错误
>P/.X^G0 V"k*PLt 39.fraud舞弊
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/]u72?rP 40.modified or additional procedures 修改或追加审计程序
B`9'COw "Q-TLN5( 41.misappropriation of assets 侵占资产
#2/k^N4r ^jq QG+`? 42.transactions without substance 虚假交易
F0])g 4E<iIA\x 43.unusual pressures 异常压力
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