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e,(Zz5 5nqdY* 2.attestation 鉴证
+1fOW4!5 !Ocg 3.credibility 可信赖程度
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+;Sh 4.audit of financial statements 财务报表
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q 5.agreed-upon procedures 执行商定程序
'wV26Dm (MiOrzT 6.high levels of assurance 高水平保证
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*h 7.compilation 编制
sl O9H6< (`/i1#nR 8.reliability 可靠性
ibUPd."W xm,yqM!0A 9.relevance 相关性
5<?$/H|7T zR_l^NK 10.professional skepticism 职业谨慎
5MU@g*gj,C `^k<.O 11.objectivity 客观性
0MGK3o) S%#Mu| 12. professional competence 专业胜任能力
k r^#B^ %-po6Vf 13.Senior/CPA-in-charge 项目经理
}U1shG[ -vAG5x/ , 14.audit engagement letter 业务约定书
> .~k?_Of ~M1%,] 15.recurring audit 连续审计
"E!p1 CGl+!t{ 16.the client 委托人
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xXc$T 17.change
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(cZ* S9055`v5 19.the successor CPA 后任注册
会计师 8k'em/M~ g~u!,Zc 20.the preceding CPA前任
注册会计师 Z i&X ,K~ Q_Squuk 21.issue the audit report 出具审计报告
cNCBbOMr uW_ /7ex 22.expert 专家
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baG I(Dk R$`T"C" 24.knowledge of the entity‘ s business 了解被审计单位情况
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, *9^k^h(r&4 25.assess material misstatement risks评估重大错报风险
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b<N B%;+8] 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
tvCTC ey 824%]i3 27.a general knowledge of —— 初步了解―――的情况
:\We =oX D)6|| z} 28.a more knowledge of—— 进一步了解的情况
sOenR6J<$ `o'sp9_3 29.the prior year‘s working papers 以前年度
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HXo'^^}q; @},k\Is 30.minutes of meeting 会议纪要
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L 31.business risks 经营风险
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$"1&! ^>uGbhBp 33.accounting estimate 会计估计
zaPR>:r0 P~>nlm82] 34.management representations 管理层声明
M!@[lJ ePdzQsnVe 35.going concern assumption 持续经营假设
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!OemS7{ yY|U}]u!V 37.significant audit areas 重点审计领域
N?:S?p9R@ I!~Omr@P 38.error 错误
'.yr8 5J3kQ;5Q? 39.fraud舞弊
qIp`'.#m :6{HFMf" 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
Hq8.O/Y"= ,pepr9Yd 42.transactions without substance 虚假交易
'(*D3ysU L.[2l Q 43.unusual pressures 异常压力
' 'N@ <| euK!JZ 44.the suspected noncompliance 涉嫌存在违法行为
UzXbaQQ2g g`8|jg0]`I 45.materialiy 重要性
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x!5I$~J :#;?dMkTY 46.exceed the materiality level 超过重要性水平
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CPG %*E* #^Y-*vf2 48.an acceptably low level 可接受水平
:=@[FXD4 ,"v% 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
=?hlgQ G#>X~qk() 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
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[(< 3ji#"cX 52.subsequent events 期后事项
q\<vCKI-^ !bg3 53.adjust the financial statements 调整财务报表
C+j+q648> @VAhmYz 54.perform additional audit procedures 实施追加的审计程序
TvR2lP )Ec;kr b+ 55.audit risk 审计风险
(;3jmdJhK :OM>z4mQ 56.detection risk 检查风险
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