D; 0iNcit N>$Nw<wV 1.audit
审计 +R_w- NI L*VO2YI 2.attestation 鉴证
f/:XIG 2nFSu9}+r 3.credibility 可信赖程度
J}-,!3qxW T"2D<7frbo 4.audit of financial statements 财务报表
审计 p ^U:O&U( ^dzg'6M 5.agreed-upon procedures 执行商定程序
?r,lgaw ,\FJVS;NeJ 6.high levels of assurance 高水平保证
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yYX< 7.compilation 编制
M)U 32gI: coxMsDs 8.reliability 可靠性
P*#H]Pv ,ij"&XA 9.relevance 相关性
YAIDSZ&l[ TuBl9 p'6 10.professional skepticism 职业谨慎
$Qv+*%c 9W{=6D86e 11.objectivity 客观性
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;YTv^ 12. professional competence 专业胜任能力
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!OD[9 13.Senior/CPA-in-charge 项目经理
tBp146` ;-d }\f , 14.audit engagement letter 业务约定书
z~/z>_y$nv DFz,>DM; 15.recurring audit 连续审计
_d'x6$Jg *:q3<\y{ 16.the client 委托人
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'sZTM& @}K'Ic 17.change
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注册会计师 O/9 dPod `o6Hm 18.the existing CPA 现任注册
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.O{2]e$ ?Mg&e/^ 19.the successor CPA 后任注册
会计师 *N .f_s [lqwzW{(UN 20.the preceding CPA前任
注册会计师 DAG2pc8zA @N,EoSb : 21.issue the audit report 出具审计报告
O;9'0-F ? 2NLD7A 22.expert 专家
gL(ny/Ob9 ,c@^u6a 23.the board of directors 董事会
V fJYYR *7Ct#GC 24.knowledge of the entity‘ s business 了解被审计单位情况
0sv#* &0= 'b#`8k~> 25.assess material misstatement risks评估重大错报风险
;/fZh:V2 h&+dIk\[3 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
[lpzUB}<Yp =h?WT* 27.a general knowledge of —— 初步了解―――的情况
Vf#X[$pc/ + RX{ 28.a more knowledge of—— 进一步了解的情况
6.},y<E Sni Ck*T, 29.the prior year‘s working papers 以前年度
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{H+~4XG 0*MY4r|- 30.minutes of meeting 会议纪要
l+'@y (}Q $9DV} 31.business risks 经营风险
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@TR| 32.appropriateness 适当性
_\YBB=Os Z5re Fok 33.accounting estimate 会计估计
>(s)S[\ b-8{bP]n 34.management representations 管理层声明
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