]<\YEz&A [cd1Mf:[Y 1.audit
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M 2.attestation 鉴证
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(Q 3.credibility 可信赖程度
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[4} 4.audit of financial statements 财务报表
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on ) 5.agreed-upon procedures 执行商定程序
<3B^5p\/ !\7`I}: 6.high levels of assurance 高水平保证
=Z:]% e`qrafa 7.compilation 编制
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6a 8.reliability 可靠性
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(E0H 9.relevance 相关性
[_)`G*X(N ?CQE6ch 10.professional skepticism 职业谨慎
H:~p5t 4<#ItQ( 11.objectivity 客观性
|})s 0TU E#,"C`&* 12. professional competence 专业胜任能力
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rS BI'op 13.Senior/CPA-in-charge 项目经理
rV%68x9 lw9jk`7^ 14.audit engagement letter 业务约定书
t`K9K"|k Zt3sU_ 15.recurring audit 连续审计
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' (WT\HR 16.the client 委托人
EE 1D>I QAV6{QShj 17.change
CPA 更换
注册会计师 %[p*6&V PK:Lv15"r 18.the existing CPA 现任注册
会计师
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会计师 kS-BB[T JU>~[yAP 20.the preceding CPA前任
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&}p\&4 lKejWT`; 21.issue the audit report 出具审计报告
x *I'Ar 5qnei\~ 22.expert 专家
9!n:hhJM oWY3dc 23.the board of directors 董事会
0vqH-)} F|F0#HC ? 24.knowledge of the entity‘ s business 了解被审计单位情况
L>14=Pr^( e` 4mrBtz| 25.assess material misstatement risks评估重大错报风险
_R\FB|_ .:j{d}p} 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
XS&Pc n{4iW_/D 27.a general knowledge of —— 初步了解―――的情况
W]D YfR, LLTr+@lj 28.a more knowledge of—— 进一步了解的情况
swj\X,{ %0-oZL 29.the prior year‘s working papers 以前年度
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oT{9P?K8 XE2Un1i}j1 30.minutes of meeting 会议纪要
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#h ([q>.[WbH] 31.business risks 经营风险
Eq)b=5qrG? U%@PY9# 32.appropriateness 适当性
IE \RP! gV@xu)l 33.accounting estimate 会计估计
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2F9 5>9Q<* 34.management representations 管理层声明
wnX;eU/n yT/rH- j;5 35.going concern assumption 持续经营假设
AJ/Hw>>$?m h/\v+xiF 36.audit plan 审计计划
VjWJx^ZL# DIGw4g4Kt 37.significant audit areas 重点审计领域
HMUx/M.j IMD^(k 2 38.error 错误
z#Jw?K_ Zl3l=x h 39.fraud舞弊
k$%{w\?Jf J8~hIy6] 40.modified or additional procedures 修改或追加审计程序
,.P]5 lE zdJPMNHg 41.misappropriation of assets 侵占资产
']2Vf]dB =r/K#hOR\J 42.transactions without substance 虚假交易
N#M>2b<A/T : _Y^o 43.unusual pressures 异常压力
\/1~5mQ+ `S((F|Ty=; 44.the suspected noncompliance 涉嫌存在违法行为
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